- DefinitionTabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-2
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