Points time remaining 59 minutes 27 seconds 00: 59: 27 check my work check my work button is now disabled1item 1 item 1 2 points time remaining 59 minutes 27 seconds 00: 59: 27 for business combinations involving less than 100 percent ownership, the acquirer recognizes and measures all of the following at the acquisition date except: multiple choice identifiable assets acquired, at fair value. liabilities assumed, at book value. non-controlling interest, at fair value. goodwill or a gain from bargain purchase.