7.2 General Information to Be Disclosed
ASC 805-10
50-2 To meet the objective in the preceding paragraph [ASC 805-10-50-1], the acquirer shall disclose the following information for each
business combination that occurs during the reporting period:
- The name and a description of the acquiree
- The acquisition date
- The percentage of voting equity interests acquired
- The primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree . . . .
Disclosure of the information provided in ASC 805-10-50-2(a)–(d) is not required for individually
immaterial business combinations that are collectively material (see Section 7.1.1).