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Forums › ACCA Forums › DipIFR forums › IAS 36 Impairrment
Hi,
Actually acquisition cost are not included as part of the fair value of consideration .
The question is when we can consider these cost ?
It depends what you are calling acquisition costs. If you are referring to matters such as professional fees then you’re correct, they’re not included.
If you’re referring to matters such as share issue costs then yes, you can include them as part of the acquisition costs
Does that sort you out?
