Deloitte's Roadmap: Business Combinations

Chapter 5 — Measurement of Goodwill or Gain From a Bargain Purchase, and Consideration Transferred in a Business Combination

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Chapter 5 — Measurement of Goodwill or Gain From a Bargain Purchase, and Consideration Transferred in a Business Combination 5.1 Measuring Goodwill 5.2 Measuring a Bargain Purchase Gain 5.3 Measuring the Consideration Transferred 5.4 Acquisition-Related Costs 5.5 Acquirer’s Equity Securities Issued as Consideration 5.6 Replacement of Share-Based Payment Awards 5.7 Contingent Consideration 5.8 Noncash Assets Transferred as Consideration 5.9 Liabilities Incurred as Consideration 5.10 When Consideration Transferred Is Not Reliably Measurable or a Business Is Acquired Without the Transfer of Consideration