Bargain purchase occurs if the fair value

Bargain purchase occurs if the fair value of the identifiable net assets of the acquiree exceeds the aggregate
. of the consideration transferred
. the non-controlling interests and
. the fair value of any previously held equity interest.
. Gain on bargain purchase or simply bargain purchase may arise because of:
  Forced sale
. Recognition or measurement exceptions for particular items discussed under IFRS 3
. Error in the valuation of identifiable assets, noncontrolling interest and/or equity   interest


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