the sum of the individual fair values of the identifiable assets and liabilities is different from the transaction price; and

the sum of the individual fair values of the identifiable assets and liabilities in the group differs from the transaction price, and

(i)relates to the identifiable assets acquired or liabilities assumed in a business combination that was effected in the current or previous reporting period; and

the sum of the individual fair values of the identifiable assets and liabilities is different from the transaction price; and

the sum of the individual fair values of the identifiable assets and liabilities in the group differs from the transaction price, and

relates to the identifiable assets acquired or liabilities assumed in a business combination that was effected in the current or previous reporting period, and

(i) relates to the identifiable assets acquired or liabilities assumed in a business combination that was effected in the current or previous reporting period; and

Paragraphs 24–31 specify the types of identifiable assets and liabilities that include items for which this IFRS provides limited exceptions to the measurement principle.

the group includes identifiable assets and liabilities initially measured both at cost and at an amount other than cost.

20 Paragraphs 24–31 specify the types of identifiable assets and liabilities that include items for which this IFRS provides limited exceptions to the measurement principle.

The final purchase price allocation between the fair value of identifiable assets and liabilities related to this acquisition breaks down as follows:

Paragraphs 22–28 specify the types of identifiable assets and liabilities that include items for which this IFRS provides limited exceptions to the recognition principle and conditions.

the group includes identifiable assets and liabilities initially measured both at cost and at an amount other than cost.

the identifiable assets acquired and liabilities assumed

Classifying or designating identifiable assets acquired and liabilities assumed in a business combination