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In a business combination in which the amount of net identifiable assets acquired and liabilities assumed exceeds the aggregate consideration transferred or to be transferred (as defined), this element represents the amount of gain recognized by the entity.

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- References

No definition available.

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Amount of equity interests of the acquirer, including instruments or interests issued or issuable in consideration for the business combination.

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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.

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Amount of lease obligation assumed in business combination.

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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 of liabilities due within one year or within the normal operating cycle, if longer, 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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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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