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Amount of assets acquired at the acquisition date.

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Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Amount of assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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Amount of deferred tax liability attributable to taxable temporary differences assumed at the acquisition date.

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The amount of inventory recognized as of the acquisition date.

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Amount of liabilities assumed at the acquisition date.

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Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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The amount of property, plant, and equipment recognized as of the acquisition date.

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Gross carrying amount before accumulated amortization as of the balance sheet date to an asset acquired in a business combination representing a favorable existing relationship with customers having a finite beneficial life.

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Gross carrying amount before accumulated amortization as of the balance sheet date of payments made to third parties in exchange for their agreement not to engage in specified competitive practices in specified geographic territories for a specified period of time.

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Gross carrying amount before accumulated amortization as of the balance sheet date of the rights acquired through registration of a trade name to gain or protect exclusive use thereof for a reasonably expected period of economic benefit.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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-Publisher FASB
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Gross carrying amount before accumulated amortization as of the balance sheet dates of the rights acquired of developed technology for a reasonably expected period of economic benefit

No definition available.