非同一控制下吸收合并中取得的无形资产,其公允价值能够可靠计量的,应采取的会计处理方法是( )
A.单独确认为无形资产并以公允价值计量
B.单独确认为无形资产并以账面价值计量
C.按照公允价值单独确认为负债
D.按历史成本确认为负债
正确答案是A
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