Represents initial accounting incomplete adjustment working capital for business combination provision.

No definition available.

Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer.

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Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination.

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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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-Publisher FASB
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