Goodwill

Negative goodwill (gain on bargain purchase) arises when the acquirer’s i Interest in the fair value of the acquiree’s identifiable net assets exceeds the cost of the bu siness combination.
Which of the following does IFRS 3 state must be carried out when this arises?
(1)Reassess the amount at which consideration has been measured
(ii) Reassess the amount at which the acquiree’s identifiable net assets have been measured
(iii)Take any excess immediately to the statement of profit or loss
(iv) Recognise the excess in the statement of profit or loss over the life of th non monetary assets (recognising the gain as the assets are used)
A (iii) only
B (ii) and (iii)
C (i), (ii) and (ii)
D (i), (ii) and (iv)