Star Trek Ltd Acquires Shares in Vulcan Ltd at Various

Star Trek Ltd acquires shares in Vulcan Ltd at various stages summarised as follows: $$\begin{array} { | l | l | l | } \hline \text { Date } & \begin{array} { l } \text { Percentage of interest } \\\text { acquired in Vulcan Ltd }\end{array} & \begin{array} { l } \text { Relationship of Star Trek with } \\\text { Vulcan Ltd }\end{array} \\\hline 30 \text { June } 2015 & 25 \% & \text { Associate } \\\hline \text { 30 June } 2016 & 35 \% & \text { Subsidiary } \\\hline \text { 30 June } 2017 & 10 \% & \text { Subsidiary } \\\hline\end{array}$$ Which of the following statements is not in accordance with AASB 10 Consolidated Financial Statements?

A) Recognise goodwill (bargain gain on purchase) on the acquisition of shares purchased in 2016 and 2017 on consolidation of financial statements for the year 2016 and 2017, respectively, when Star Trek Ltd has control of Vulcan Ltd.
B) Recognise goodwill (bargain gain on purchase) on acquisition of shares made in 2016, when Star Trek Ltd ultimately gained control of the equity of Vulcan Ltd.
C) Difference between purchase consideration and net identifiable assets of Vulcan Ltd for share interests acquired in 2017 is taken to equity.
D) Star Trek Ltd should recognise goodwill using single-date method.