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The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes.

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-Publisher FASB
-Name Accounting Standards Codification
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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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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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This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to financial assets acquired in connection with a business combination for which the initial accounting was incomplete.

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This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to inventory acquired in connection with a business combination for which the initial accounting was incomplete.

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Amount of increase (decrease) in income that would have been recognized in previous periods if the adjustments to provisional amounts were recognized as of the acquisition date.

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Amount of assets acquired at the acquisition date.

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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 liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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Amount of deferred tax asset attributable to deductible temporary differences and carryforwards acquired 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 liabilities 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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- References

No definition available.

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

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