Final answer:
False. The fair value per share of the noncontrolling interest in an acquiree can be different than the fair value per share of the acquirer.
Step-by-step explanation:
False. The fair value per share of the noncontrolling interest in an acquiree may indeed be different than the fair value per share of the acquirer in that acquiree. This is because the fair value per share is determined by various factors, such as the financial performance, growth prospects, and market conditions of the respective entities.
For example, the noncontrolling interest may have a different ownership stake or different financial characteristics compared to the acquirer, leading to a difference in fair value per share. Additionally, the acquirer may have synergies or other strategic benefits from the acquisition, which can affect the fair value per share of the acquirer. Therefore, it is possible for the fair value per share of the noncontrolling interest in an acquiree to be different from that of the acquirer.