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Chapter 10 — Business Combinations

10.10 Acquiree Awards That Expire as a Result of the Business Combination

10.10 Acquiree Awards That Expire as a Result of the Business Combination

ASC 805-30
30-10 In situations in which acquiree awards would expire as a consequence of a business combination and the acquirer replaces those awards even though it is not obligated to do so, all of the fair-value-based measure of the replacement awards shall be recognized as compensation cost in the postcombination financial statements. That is, none of the fair-value-based measure of those awards shall be included in measuring the consideration transferred in the business combination.