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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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The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition.

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

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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.

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-Publisher FASB

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Amount of acquisition cost of a business combination allocated to assets, excluding financial assets and goodwill, lacking physical substance.

No definition available.

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

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-Publisher FASB

-Name Emerging Issues Task Force (EITF)

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Amount of acquisition cost of a business combination allocated to other noncurrent assets not separately disclosed.

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-Name Statement of Financial Accounting Standard (FAS)

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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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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.

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In a business combination achieved in stages, this element represents the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date.

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-Publisher FASB

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