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IFRS 3 includes a number of rules about fair values. Which of the following options describe the objectives of IFRS 3 in respect of fair values? A. To ensure that goodwill on consolidation is correctly calculated. B. To ensure that post-acquisition earnings are not distorted by manipulating asset values. C. To ensure that the valuation of assets and liabilities acquired reflects the situation existing at the time of acquisition. D. To ensure that unincorporated businesses are also subject to a fair value exercise at acquisition. E. All of the above statements are correct. |