When applying the acquisition method of accounting for business combinations, which of the following steps are true?

( Identify the acquirer
(in) Determine the acquisition date
(Ill) Identify, recognize and measure the identifiable assets acquired, liabilities assumed, and any non-controlling interest in the acquiree (iv) Identify the acquire
Select one:
O a. (), (in) and (fli) only
O b. G). (i) and (iv) only
O c. ( and (ii) only
O d. 0). (in), (i) and (iv)