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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- Definition

Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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- Definition

The amount of inventory recognized as of the acquisition date.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
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- Definition

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

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- Definition

Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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No definition available.

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- Definition

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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