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Acquisition-related costs include all of the following EXCEPT:
AFinder's fees, advisory, legal, accounting and other professional fees
BGeneral administrative costs including costs of maintaining an internal acquisitions department
CStamp duty payable for transfer of assets in connection with the business combination
DCosts of registering and issuing debt or equity securities
Answer & Solution
Correct answer: D. Costs of registering and issuing debt or equity securities
Costs of registering/issuing debt or equity securities are an EXCEPTION — they are recognised under Ind AS 32 / Ind AS 109, not expensed as acquisition-related costs. The other three are explicit examples of acquisition-related costs that go to P&L.
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