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The amount of acquisition cost of a business combination allocated to a liability for the projected benefit obligation in excess of plan assets or an asset for plan assets in excess of the projected benefit obligation of a single-employer defined benefit pension plan.

No definition available.

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- Details

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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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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.

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 30

-Section 50

-Paragraph 1

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Amount of liability recognized arising from contingent consideration in a business combination.

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

-Publisher FASB

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-Topic 805

-SubTopic 30

-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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-Name Accounting Standards Codification

-Topic 805

-SubTopic 20

-Section 50

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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 long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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The amount of property, plant, and equipment recognized as of the acquisition date.

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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

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

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The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Investing Activities

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-Subparagraph (b)

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