Accounting and legal consulting expenses that under the cost method in the accounting for consolidation are direct expenses charged to the account?

Hi Rashad,

My answer will go for d) Retained earining, below is the reason. 

All other costs [other than the consideration transferred] associated with an 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. [IFRS3.53]

Source: http://www.iasplus.com/en/standards/ifrs/ifrs3

b) capital 

Costs of Registering and Issuing Equity Securities

6.69 SAB Topic5.A provides guidance on accounting for the costs of issuing equity securities. It states that 

“[s]pecific incremental costs directly attributable to a proposed or actual offering of securities may properly be 

deferred and charged against the gross proceeds of the offering.” Therefore, the costs to issue equity securities are 

generally reflected as a reduction of the amount that would have otherwise been recorded in additional paid-in 

capital.