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Group accounting, YES: Business, NO: Asset, YES: Business, NO: Asset -…
Control
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Only when options are exercisable now & makes sense to exercise now (exercise price $2 & market value is $2.01
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Acquisition method
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Elements:
Inputs (employees, PPE, inventory) & processes (system) have been acquired to create outputs (goods & services)
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Acquired process is critical to the ability to produce outputs OR inputs acquired include knowledgeable workforce
Acquired process is critical to the ability to convert inputs to outputs & inputs acquired include knowledgeable workforce
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Acquirer
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Entity that transferred cash, assets or shares
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Net assets @ acq
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Goodwill, internally generated brands, etc ->ALL uplifted at FV
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