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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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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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Fair value of acquired receivable from business combination, excluding certain loans and debt securities acquired in transfer.

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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 revenue of the acquiree since the acquisition date included in the consolidated income statement for the reporting period.

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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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-Publisher FASB
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Amount of increase (decrease) from adjustments after acquisition date under purchase accounting of an asset representing the 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 number of businesses acquired by the entity during the period.

No definition available.

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