alleryStart learning →Vested acquiree awards that the acquirer does not replace become part of what?
AGoodwill amount
BConsideration paid
CNon-controlling stake
DAcquirer reserves
Answer & Solution
Correct answer: C. Non-controlling stake
Vested awards the acquirer does not replace belong to non-controlling interest in the acquiree.
Keep practising Ind AS 103 Business Combinations
Browse all Ind AS 103 Business Combinations questions for CA Final, or explore more Financialreporting topics.
Related questions
Acquiree's suit: present obligation, Rs 12 lakh fair value, payment unlikely. Entry?Fair value is an exit price in an orderly deal between which parties?What does Ind AS 103 add that IFRS 3 lacks on group reorganisations?Goodwill in Ind AS 103 is an asset that represents what?Which item does Ind AS 103 leave out of its scope?In pooling, the transferor's retained earnings balance is handled how?Does a large minority shareholding in a group company change its common control status?Shares Rs 80 lakh plus cash Rs 10 lakh paid; transferor capital Rs 120 lakh. Rs 30 lakh ga