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Business Acquisition, Purchase Price Allocation, Including Intangible Assets Amortized and Not Amortizable

No definition available.

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Fair value, as of the acquisition date, of potential payments under the contingent consideration arrangement including cash and shares.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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The amount of acquisition cost of a business combination allocated to assets acquired.

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The total purchase price of the acquired entity. This includes cash paid to equity interest holders of the acquired entity, fair value of debt and equity securities issued to equity holders of the acquired entity, and transaction costs paid to third parties to consummate the acquisition.

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- Details

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The amount of cash and cash equivalents acquired in a business combination.

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Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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The amount of acquisition cost of a business combination allocated to liabilities assumed.

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-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 37

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-Publisher FASB

-Name Emerging Issues Task Force (EITF)

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The amount of acquisition cost of a business combination allocated to noncurrent assets of the acquired entity, except for property plant and equipment, intangible assets, and goodwill.

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 51

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The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations.

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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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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph p(1)

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The net amount recognized as of the acquisition date for the aggregate assets, including goodwill, in excess of or less than the aggregate liabilities assumed, less the noncontrolling interest in the acquiree. This amount represents the recognized net assets acquired which are attributable to the parent which may also be viewed as the incremental amount of equity attributable to the parent resulting from the business combination.

No definition available.