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Acquisition-related costs disclosure under Ind AS 103 must show, SEPARATELY:
AThe amount expensed and (separately) the amount of issue costs of debt/equity not expensed, with line items
BCosts aggregated with consideration transferred
CTotal acquisition-related costs only
DCosts broken by month
Answer & Solution
Correct answer: A. The amount expensed and (separately) the amount of issue costs of debt/equity not expensed, with line items
Paragraph 59(m) requires disclosure of (i) total acquisition-related costs, (ii) amount expensed (and the P&L line items), and (iii) issue costs of debt/equity not expensed (and where recognised). This is to give users a clean view of what was expensed versus what hit Ind AS 32/109 equity.
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