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Subsequent chapters cover parentsubsidiary operations and the preparation of consolidated financial statements. LEARNING OBJECTIVE 4 Recording Fair Values in an Acquisition The first step in recording an acquisition is to determine the fair values of all identifiable tangible and intangible assets acquired and liabilities assumed in the combination. This can be a monumental task, but much of the work is done before and during the negotiating process for the proposed merger. Companies generally retain independent appraisers and valuation experts to determine fair values.

When the contingency is settled, the change in fair value is reflected in the equity accounts. If the contingent consideration is in the form of a liability, the acquirer measures the fair value of the contingency at each reporting date until the contingency is resolved. Changes in the fair value 9 10 CHAPTER 1 EXH I BI T 1- 2 Intangible Asse t s t h at a re Ident if iable [13] The following guidance presents examples of identifiable intangible assets acquired in a business combination. Some of the examples may have characteristics of assets other than intangible assets.

When does goodwill result from a business combination? How does goodwill affect reported net income after a business combination? 5. What is a bargain purchase? Describe the accounting procedures necessary to record and account for a bargain purchase. EXERCISES E 1-1 General questions 1. A business combination in which a new corporation is formed to take over the assets and operations of two or more separate business entities, with the previously separate entities being dissolved, is a/an: a Consolidation b Merger c Pooling of interests d Acquisition 2.

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