Deloitte
Accounting Research Tool
...
Chapter 7 — Disclosure

7.8 Transactions That Are Separate From the Business Combination

7.8 Transactions That Are Separate From the Business Combination

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: . . .
e. For transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination (see paragraph 805-10-25-20), all of the following:
1. A description of each transaction
2. How the acquirer accounted for each transaction
3. The amounts recognized for each transaction and the line item in the financial statements in which each amount is recognized
4. If the transaction is the effective settlement of a preexisting relationship, the method used to determine the settlement amount. . . .