Which of the Following Statements Is Not in Accordance with AASB

Which of the following statements is not in accordance with AASB 3 Business Combinations?

A) An entity shall account for each business combination by applying the acquisition method.
B) For each business combination, one of the combining entities shall be identified as the acquirer.
C) The acquirer is required to recognise, separately from goodwill, the identifiable assets acquired, the liabilities assumed and any non-controlling interest in the acquiree.
D) The acquirer shall measure the identifiable assets acquired and the liabilities assumed at their acquisition-date agreed values.