No definition available.

Amount of receivable acquired in business combination and recognized at acquisition date, classified as current. Includes, but is not limited to, receivable from customer for product and service.

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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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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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