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Business Combination, Recognized Identifiable Assets Acquired And Liabilities Assumed, Operating Lease, Right-Of-Use Assets

No definition available.

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For receivables acquired in a business combination, excluding certain loans and debt securities acquired in a transfer (as defined), this element represents the best estimate at the acquisition date of the contractual cash flows not expected to be collected, by major class of receivable, such as loans, direct finance leases (as defined), and any other class of receivables.

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Amount of lease obligation assumed in 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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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other 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 intangible assets, excluding goodwill, acquired at the acquisition date.

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The amount of inventory recognized as of the acquisition date.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
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The amount of property, plant, and equipment recognized as of the acquisition date.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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- References

No definition available.

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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.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10)(1))
-URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878

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-Publisher FASB
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Amount of increase in assets, excluding financial assets and goodwill, lacking physical substance with an indefinite life, from an acquisition.

No definition available.