Telegram group: T.me/BBCNOUN [ACC419] Wich of the following is not an example of of infrasstructure?: Mikkage [ACC419] The account opened to record the purchase of a business so as to determine whether the business is being purchased at a profit or at lost is known as ________ Cost of control account. [ACC419] A holding company is presumed to have a significant influence over another company if it holds ____ or more of the shares of that company. 0.2 [ACC419] Pre-acquisition reserve of the subsidiary prior to its acquisition by the parent company are: Credited to cost of control account [ACC419] ____ is discounted to its present value using the acquiring entity’s cost of capital. Deferred consideration [ACC419] Exchange differences on translation of foreign operations are governed by IAS21 [ACC419] A holding of ____ or more is presumed to amount to significant in influence. 0.2 [ACC419] Negative goodwill is _______- upon consolidation under IFRS 3. Taken to the consolidated income statement immediately [ACC419] Assets and liabilities are measured under the Purchase Method of preparing consolidated financial statements, at __________ Fair market value at the date of acquisition [ACC419] Upon consolidation under IFRS 3, Negative goodwill is Taken to the consolidated income statement immediately