Paragraph
805-10-50-1 identifies one of the objectives of disclosures about a
business combination.
To meet that objective, the acquirer shall disclose all of the following information for each business combination that occurs during the reporting period: - a
A qualitative description of the factors that make up the goodwill recognized, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition, or other factors. - b
The acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as the following: - 1
Cash
- 2
Other tangible or intangible assets, including a business or subsidiary of the acquirer - 3
- 4
Equity interests of the acquirer, including the number of instruments or interests issued or issuable and the method of determining the fair value of those instruments or interests.
- c
For contingent consideration arrangements, all of the following:
- 1
- 2
A description of the arrangement and the basis for determining the amount of the payment
- 3
An estimate of the range of outcomes (undiscounted) or, if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. If the maximum amount of the payment is unlimited, the acquirer shall disclose that fact.
- d
The total amount of goodwill that is expected to be deductible for tax purposes.
- e
If the acquirer is required to disclose segment information in accordance with Subtopic 280-10, the amount of goodwill by reportable segment. If the assignment of goodwill to reporting units required by paragraphs has not been completed as of the date the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), the acquirer shall disclose that fact. - f
In a bargain purchase (see paragraphs ), both of the following: - 1
The amount of any gain recognized in accordance with paragraph 805-30-25-2 and the line item in the income statement in which the gain is recognized - 2
A description of the reasons why the transaction resulted in a gain.
(P) December 16, 2026; (N) December 16, 2026
220-40-65-1Paragraph
805-10-50-1 identifies one of the objectives of disclosures about a
business combination.
To meet that objective, the acquirer shall disclose all of the following information for each business combination that occurs during the reporting period: - a
A qualitative description of the factors that make up the goodwill recognized, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition, or other factors. - b
The acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as the following: - 1
Cash
- 2
Other tangible or intangible assets, including a business or subsidiary of the acquirer - 3
- 4
Equity interests of the acquirer, including the number of instruments or interests issued or issuable and the method of determining the fair value of those instruments or interests.
- c
For contingent consideration arrangements, all of the following:
- 1
- 2
A description of the arrangement and the basis for determining the amount of the payment
- 3
An estimate of the range of outcomes (undiscounted) or, if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. If the maximum amount of the payment is unlimited, the acquirer shall disclose that fact.
- d
The total amount of goodwill that is expected to be deductible for tax purposes.
- e
If the acquirer is required to disclose segment information in accordance with Subtopic 280-10, the amount of goodwill by reportable segment. If the assignment of goodwill to reporting units required by paragraphs has not been completed as of the date the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), the acquirer shall disclose that fact. - f
In a bargain purchase (see paragraphs ), both of the following: - 1
The amount of any gain recognized in accordance with paragraph 805-30-25-2 and the line item in the income statement in which the gain is recognized - 2
A description of the reasons why the transaction resulted in a gain.
See paragraphs for additional disclosure requirements.
(P) December 16, 2027; (N) December 16, 2028
270-10-65-1Paragraph
805-10-50-1 identifies one of the objectives of disclosures about a
business combination.
To meet that objective, the acquirer shall disclose in interim and annual reporting periods all of the following information for each business combination that occurs during the reporting period: - a
A qualitative description of the factors that make up the goodwill recognized, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition, or other factors. - b
The acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as the following: - 1
Cash
- 2
Other tangible or intangible assets, including a business or subsidiary of the acquirer - 3
- 4
Equity interests of the acquirer, including the number of instruments or interests issued or issuable and the method of determining the fair value of those instruments or interests.
- c
For contingent consideration arrangements, all of the following:
- 1
- 2
A description of the arrangement and the basis for determining the amount of the payment
- 3
An estimate of the range of outcomes (undiscounted) or, if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. If the maximum amount of the payment is unlimited, the acquirer shall disclose that fact.
- d
The total amount of goodwill that is expected to be deductible for tax purposes.
- e
If the acquirer is required to disclose segment information in accordance with Subtopic 280-10, the amount of goodwill by reportable segment. If the assignment of goodwill to reporting units required by paragraphs has not been completed as of the date the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), the acquirer shall disclose that fact. - f
In a bargain purchase (see paragraphs ), both of the following: - 1
The amount of any gain recognized in accordance with paragraph 805-30-25-2 and the line item in the income statement in which the gain is recognized - 2
A description of the reasons why the transaction resulted in a gain.
See paragraphs for additional disclosure requirements.
For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose the information required by paragraph 805-30-50-1 in the aggregate. (P) December 16, 2027; (N) December 16, 2028
270-10-65-1For individually immaterial business combinations occurring during the reporting period that are material collectively, the acquirer shall disclose the information required by paragraph 805-30-50-1 in the aggregate in interim and annual reporting periods.If the acquisition date of a business combination is after the reporting date but before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), the acquirer shall disclose the information required by paragraph 805-30-50-1 unless the initial accounting for the business combination is incomplete at the time the financial statements are issued or are available to be issued. In that situation, the acquirer shall describe which disclosures could not be made and the reason why they could not be made. (P) December 16, 2027; (N) December 16, 2028
270-10-65-1If the acquisition date of a business combination is after the reporting date but before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), the acquirer shall disclose the information required by paragraph 805-30-50-1in interim and annual reporting periods unless the initial accounting for the business combination is incomplete at the time the financial statements are issued or are available to be issued. In that situation, the acquirer shall describe which disclosures could not be made and the reason why they could not be made. Paragraph
805-10-50-5 identifies the second objective of disclosures about the effects of business combinations that occurred in the current or previous reporting periods.
To meet the objective in that paragraph, the acquirer shall disclose the following information for each material business combination or in the aggregate for individually immaterial business combinations that are material collectively: - a
For each reporting period after the acquisition date until the entity collects, sells, or otherwise loses the right to a contingent consideration asset, or until the entity settles a contingent consideration liability or the liability is cancelled or expires, all of the following:
- 1
Any changes in the recognized amounts, including any differences arising upon settlement
- 2
Any changes in the range of outcomes (undiscounted) and the reasons for those changes
- 3
The disclosures required by Section 820-10-50.
- b
A reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period as required by paragraph 350-20-50-1. A private company or not-for-profit entity that adopts the accounting alternative for amortizing goodwill in Subtopic 350-20 is not required to disclose the reconciliation.
(P) December 16, 2027; (N) December 16, 2028
270-10-65-1Paragraph
805-10-50-5 identifies the second objective of disclosures about the effects of business combinations that occurred in the current or previous reporting periods.
To meet the objective in that paragraph, the acquirer shall disclose in interim and annual reporting periods the following information for each material business combination or in the aggregate for individually immaterial business combinations that are material collectively: - a
For each reporting period after the acquisition date until the entity collects, sells, or otherwise loses the right to a contingent consideration asset, or until the entity settles a contingent consideration liability or the liability is cancelled or expires, all of the following:
- 1
Any changes in the recognized amounts, including any differences arising upon settlement
- 2
Any changes in the range of outcomes (undiscounted) and the reasons for those changes
- 3
The disclosures required by Section 820-10-50.
- b
A reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period as required by paragraph 350-20-50-1. A private company or not-for-profit entity that adopts the accounting alternative for amortizing goodwill in Subtopic 350-20 is not required to disclose the reconciliation.