As per old standard, IAS 22 (http://www.iasplus.com/standard/ias22.htm); The cost of the acquisition is the amount of cash paid and the fair value of the other consideration given by the acquirer, plus any costs directly attributable to the acquisition.

However, it was superseded by new standard IFRS 3 BUSINESS COMBINATIONS from 2004 (http://www.iasplus.com/standard/ifrs03.htm) which says Costs of issuing debt or equity instruments are accounted for under IAS 32 and IAS 39. All other costs associated with the acquisition must be expensed, including reimbursements to the acquiree for bearing some of the acquisition costs. Examples of costs to be expensed include finder's fees; advisory, legal, accounting, valuation and other professional or consulting fees; and general administrative costs, including the costs of maintaining an internal acquisitions department.

Someone do confirm.... And, I would also suggest you to have a confirmation from Becker Academic Support !