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Appendix A — Fair Value Disclosure Requirements of Other Codification Topics

A.18 ASC 805, Business Combinations

A.18 ASC 805, Business Combinations

ASC 805-10
Business Combinations Occurring During a Current Reporting Period or After the Reporting Date but Before the Financial Statements Are Issued
50-2 To meet the objective in the preceding paragraph, the acquirer shall disclose the following information for each business combination that occurs during the reporting period: . . .
g. In a business combination achieved in stages, all of the following:
  1. The acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date
  2. The amount of any gain or loss recognized as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer immediately before the business combination (see paragraph 805-10-25-10) and the line item in the income statement in which that gain or loss is recognized
  3. The valuation technique(s) used to measure the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the business combination
  4. Information that enables users of the acquirer’s financial statements to assess the inputs used to develop the fair value measurement of the equity interest in the acquiree held by the acquirer immediately before the business combination. . . .