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、Deductionfromgoodwillintheconsolidatedstatementoffinancialposition;
B、Immediaterecognitionasagaininthestatementofchangesinequity;
C、Recognitioninthestatementofprofitorlossoveritsestimatedusefullife;
D、Immediaterecognitionasagaininthestatementofprofitorloss