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IFRS Disclosure Guide (DG) is the reference book comprising all items which should be disclosed according to International Financial Reporting Standards. IFRS DG is composed from IFRS taxonomy which is officially presented by International Accounting Standards Board (IASB). No registration required! View IFRS Disclosure Guide FREE!

US GAAP Disclosure List 2012

↑Content | Business Combinations

Business Combination, Consideration Transferred


ItemTypePeriodBalanceDescription
Business Acquisition, Cost of Acquired Entity, Cash Paid$instantdebitAmount of cash paid to acquire the entity.
Business Combination, Consideration Transferred, Other$instantdebitThis element represents the acquisition-date fair value of any tangible or intangible assets, including a business or subsidiary of the acquirer, but excluding cash, transferred by the entity to the former owners of the acquire.
Business Acquisition, Cost of Acquired Entity, Liabilities Incurred$instantdebitFair Value of the liabilities incurred by the acquirer to former owners of the acquiree, including the fair value of any contingent consideration. If liabilities transferred as consideration remain within the combined entity after the business combination (for example, because the assets or liabilities were transferred to the acquiree rather than to its former owners), and the acquirer therefore retains control of them; in that situation, the acquirer measures those liabilities at their carrying amounts immediately before the acquisition date.
Business Acquisition, Cost of Acquired Entity, Equity Interests Issued and Issuable$instantdebitThe acquisition-date fair value of the equity interests of the acquirer, including the number of instruments or interests issued or issuable in consideration for the business combination.
Business Combination, Cost of Acquired Entity, Equity Interests Issued and Issuable, Fair Value MethodtextThe method of determining the fair value of the equity interests of the acquirer, including the number of instruments or interests issued or issuable in consideration for the business combination.
Business Combination, Consideration Transferred, Total$instantdebitThis element represents the acquisition-date fair value of the total consideration transferred which consists of the sum of the acquisition-date fair values of the assets transferred by the acquirer, the liabilities incurred by the acquirer to former owners of the acquiree, and the equity interests issued by the acquirer.

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