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In a business acquisition, consideration transferred includes which of the following?
I. The fair value of assets transferred by the acquirer.
II. The fair value of the liabilities incurred by the acquirer.
III. The fair value of contingent consideration transferred by the acquirer.
IV. The fair value of the equity interests issued by the acquirer as a part of the acquisition.
V. The fair value of share-based payments voluntarily exchanged for outstanding share-based payment awards of the acquiree.