By Floyd A Beams; et al
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Extra resources for Advanced accounting
We record the combination using the fair value principle. In other words, we measure the cost to the purchasing entity of acquiring another company in a business combination by the amount of cash disbursed or by the fair value of other assets distributed or securities issued. We expense the direct costs of a business combination (such as accounting, legal, consulting, and finders’ fees) other than those for the registration or issuance of equity securities. We charge registration and issuance costs of equity securities issued in a combination against the fair value of securities issued, usually as a reduction of additional paid-in capital.
For the fire-sale price of $2 a share in stock, or about $236 million. ” The Goodwill Controversy GAAP defines goodwill as the excess of the investment cost over the fair value of net assets received. Theoretically, it is a measure of the present value of the combined company’s projected future excess earnings over the normal earnings of a similar business. Estimating it requires considerable speculation. Therefore, the amount that we generally capitalize as goodwill is the portion of the purchase price left over after all other identifiable tangible and intangible assets and Business Combinations liabilities have been valued.
80 40 120 We treat registration and issuance costs of $40,000 as a reduction of the fair value of the stock issued and charge these costs to Additional paid-in capital. We expense other direct costs of the business combination ($80,000). The total cost to Pop of acquiring Son is $1,600,000, the amount entered in the Investment in Son account. We accumulate the total cost incurred in purchasing another company in a single investment account, regardless of whether the other combining company is dissolved or the combining companies continue to operate in a parent–subsidiary relationship.