Where the purchase price of an acquisition is less than the aggregate fair value of the net assets acquired, which one of the following accounting treatments of the difference is required ?

A.Deduction from goodwill in the consolidated statement of financial position

B.Immediate recognition as a gain in the statement of changes in equity

C.Recognition in the statement of profit or loss over its estimated useful life

D.Immediate recognition as a gain in the statement of profit or loss

正确答案：Immediate recognition as a gain in the statement of profit or loss