Tom has purchased all the share capital of Jerry during the year.Which of the following items would Tom take into account when calculating the fair value of the net assets acquired in accordance with IFRS 3 Business Combinations?(1) A contingent liability dependent on the outcome of a legal case which has been provided for in Jerry’s books(2) A provision required to cover costs of reorganising Jerry’s departments to fit in with Tom’s structure(3) A warranty provision in Jerry’s books to cover costs of commitments made to customers
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