The assets are transferred to the acquiree rather than to its former owners or are otherwise transferred to a recipient that is controlled by the acquirer.
The assets are transferred with the stipulation that they he used on behalf of, or for the benefit of, the acquiree, the acquirer, the consolidated entity, or their affiliates.
The consideration the acquirer transfers in exchange for the acquiree includes any asset or liability resulting from a contingent consideration arrangement (paragraph 3(i)).
An acquirer sometimes obtains control of an acquiree in which it held an equity interest immediately before the acquisition date.
In an acquisition achieved in stages, the acquirer shall remeasure its previously held equity interest in the acquiree (in the example in paragraph 59, the 35 percent noncontrolling equity interest in Entity B) at its acquisition-date fair value and recognize the resulting gain or loss, if any, in the statement of activities.
The identifiable assets acquired, liabilities assumed, and any noncontrolling interest in the acquiree
In an acquisition achieved in stages, the equity interest in the acquiree previously held by the acquirer
The acquirer and the acquiree may have a preexisting relationship or other arrangement before negotiations for the acquisition began, or they may enter into an arrangement during the negotiations that is separate from the acquisition.
A transaction entered into by or on behalf of the acquirer or primarily for the benefit of the acquirer or the combined entity, rather than primarily for the benefit of the acquiree (or its former owners) before the combination, is likely to be a separate transaction.
A transaction that in effect settles preexisting relationships between the acquirer and acquiree (paragraphs A109-A116)
A transaction that compensates employees or former owners of the acquiree for future services (paragraphs Al17-A121)
A transaction that reimburses the acquiree or its former owners for paying the acquirer's acquisition-related costs (paragraph 69)