No definition available.

Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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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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The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

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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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