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Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Accounts Receivable and Other Current Assets

No definition available.

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Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Debt

No definition available.

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Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment and Other Noncurrent Assets

No definition available.

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This element represents the fair value of the noncontrolling interest in the acquiree 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 deferred revenue expected to be recognized as such within one year or 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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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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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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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 recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.

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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.

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