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Deloitte's Roadmap: Business Combinations Chapter 4 — Recognizing and Measuring the Identifiable Assets Acquired and Liabilities Assumed
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Chapter 4 — Recognizing and Measuring the Identifiable Assets Acquired and Liabilities Assumed4.1 Recognition and Measurement Principles4.2 Classifying or Designating the Assets Acquired and Liabilities Assumed4.3 Exceptions to Recognition, Measurement, and Designation or Classification of Assets or Liabilities4.4 Working Capital4.5 Assets With Uncertain Cash Flows (Valuation Allowances)4.6 Financial Instruments4.7 Inventory4.8 Property, Plant, and Equipment4.9 Assets That the Acquirer Does Not Intend to Use, or Intends to Use in a Manner Other Than Their Highest and Best Use4.10 Intangible Assets4.11 Assets and Liabilities Associated With Revenue Contracts — Before Adoption of ASU 2021-084.12 Debt4.13 Guarantees 4.14 Liabilities for Exit or Restructuring Activities4.15 Instruments Indexed to or Settled in Shares and Classified as Liabilities4.16 Conforming Accounting Policies4.17 Subsequent Measurement of Assets Acquired and Liabilities Assumed
Chapter 4 — Recognizing and Measuring the Identifiable Assets Acquired and Liabilities Assumed4.1 Recognition and Measurement Principles4.2 Classifying or Designating the Assets Acquired and Liabilities Assumed4.3 Exceptions to Recognition, Measurement, and Designation or Classification of Assets or Liabilities4.4 Working Capital4.5 Assets With Uncertain Cash Flows (Valuation Allowances)4.6 Financial Instruments4.7 Inventory4.8 Property, Plant, and Equipment4.9 Assets That the Acquirer Does Not Intend to Use, or Intends to Use in a Manner Other Than Their Highest and Best Use4.10 Intangible Assets4.11 Assets and Liabilities Associated With Revenue Contracts — Before Adoption of ASU 2021-084.12 Debt4.13 Guarantees 4.14 Liabilities for Exit or Restructuring Activities4.15 Instruments Indexed to or Settled in Shares and Classified as Liabilities4.16 Conforming Accounting Policies4.17 Subsequent Measurement of Assets Acquired and Liabilities Assumed