Download PDF by Floyd A Beams; et al: Advanced accounting

By Floyd A Beams; et al

ISBN-10: 0132568969

ISBN-13: 9780132568968

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Extra resources for Advanced accounting

Sample text

GAAP provides guidance on the determination of fair values. [5] Level 1 is fair value based on established market prices. Level 2 uses the present value of estimated future cash flows, discounted based on an observable measure such as the prime interest rate. Level 3 includes other internally-derived estimations. Throughout this text, we will assume that total fair value is equal to the total market value, unless otherwise noted. We record identifiable assets acquired, liabilities assumed and any noncontrolling interest using fair values at the acquisition date.

If Pop and Son Corporations operate as parent company and subsidiary, Pop will not record the entry to allocate the Investment in Son balance. Instead, Pop will account for its investment in 7 8 CHAPTER 1 Son by means of the Investment in Son account, and we will make the assignment of fair values to identifiable net assets required in the consolidation process. Because of the additional complications of accounting for parent–subsidiary operations, the remainder of this chapter is limited to business combinations in which a single acquiring entity receives the net assets of the other combining companies.

12] COST AND FAIR VALUE COMPARED After assigning fair values to all identifiable assets acquired and liabilities assumed, we compare the investment cost with the total fair value of identifiable assets less liabilities. If the investment cost exceeds net fair value, we first assign it to identifiable net assets according to their fair values and then assign the excess to goodwill. In some business combinations, the total fair value of identifiable assets acquired over liabilities assumed may exceed the cost of the acquired company.

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Advanced accounting by Floyd A Beams; et al

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