This chapter addresses the recognition and measurement of the identifiable assets acquired and liabilities assumed in a business combination, which is part of step 3 of the acquisition method (see Section 1.1.3). The recognition and measurement of noncontrolling interests, also part of step 3, is addressed in connection with the accounting for partial acquisitions in Section 6.4.
4.3 Exceptions to Recognition, Measurement, and Designation or Classification of Assets or Liabilities
4.3.3 List of Exceptions to the Recognition, Measurement, Designation, or Classification of Assets or Liabilities
4.9 Assets That the Acquirer Does Not Intend to Use, or Intends to Use in a Manner Other Than Their Highest and Best Use
4.12.1 Reporting Consideration Related to Debt and Other Liabilities of the Acquiree Settled at or in Close Proximity to the Acquisition Date