【每日一练】ACCA F7（Sep 2016）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.
Each question is worth 2 marks.

When a gain on a bargain purchase (negative goodwill) arises, IFRS 3 Business Combinations requires an entity to first of all review the measurement of the assets, liabilities and consideration transferred in respect of the combination.
When the negative goodwill is confirmed, how is it then recognised?
A It is credited directly to retained earnings
B It is credited to profit or loss 
C It is debited to profit or loss
D It is deducted from positive goodwill

Answer：

B

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