求翻译：The acquirer, at the acquisition date, allocates the cost of the business combination by recognizing the acquiree’s identifiable asset, liabilities and contingent liabilities at their fair value at that date.Any excess of the cost of a business combination over the acquirer’s interest in the fair value of the acquiree’s identifiable net assets is recognized as goodwill.Any excess of the acquirer’s interest in the fair value of the acquiree’s identifiable net assets over the cost of a business combination is recognized in profit or loss.是什么意思？

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