Unless acquired under a bodes consess initially messed asing stich of tu tito a. Net present value b. Cost c. Recoverable amount d. Fair value e. Revalued amount 2. Where the acquiter purchases assets and assumes labili entity it does not need to consider measurement of. a. goodwill b. consideration transferred c. fair values of identifiable net assets d. carrying amounts of identifiable net assets e. bargain purchase 3. Mary Limited acquired the identifiable assets and liabilities of loan Limitat for $530 000. The items acquired, stated at fair value, are quipment S2% 1000 inventories $160 000; accounts receivable $104 000; patents S60 000. accounts payable $50 000; provision for warranty $30 000. The difference on acquisition is: a. Goodwill of $10 000 b. Goodwill of $170 000 c. Gain on bargain purchase of $10 000 d. Gain on bargain purchase of $156 000 e. Goodwill of $4 000