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Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
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Fair value at acquisition-date of the assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interests issued by the acquirer, including but not limited to, instruments or interests issued or issuable in consideration for the business combination.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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Amount of tangible or intangible assets, including a business or subsidiary of the acquirer transferred by the entity to the former owners of the acquiree. Excludes cash.

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Fair value at acquisition-date of the equity interest in the acquiree held by the acquirer, immediately before the acquisition date for businesses combined in stages.

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