- DefinitionFair value at acquisition date of asset transferred, liability incurred, equity interest issued or issuable by acquirer, and equity interest in acquiree held by acquirer immediately before acquisition date in business combination achieved in stages. Includes, but is not limited to, instrument or interest issued or issuable by acquirer.
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-Topic 805
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-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-8
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-Topic 805
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-Topic 805
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-URI https://asc.fasb.org/1943274/2147479581/805-30-50-2
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-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-1
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| Period Type: |
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