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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

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-Section 25

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Amount of other assets expected to be realized or consumed before 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 deferred tax liability attributable to taxable temporary differences due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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

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

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

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