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Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination.

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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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The amount of liability arising from an inherited contingency (as defined) which has been recognized as of 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 deferred tax liability attributable to taxable temporary differences assumed at the acquisition date.

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The amount of identifiable intangible assets recognized as of the acquisition date.

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The amount of inventory recognized as of the acquisition date.

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Amount of long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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

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

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

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Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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The net gains or losses recognized for each transaction with the acquiree that was recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.

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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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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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