No definition available.

Amount of asset recognized arising from contingent consideration in a business combination.

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Amount of liability recognized arising from contingent consideration in a business combination.

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Amount of asset acquired in excess of (less than) liability assumed in business combination and recognized at acquisition date. Excludes goodwill.

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Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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