By Floyd A. Beams
An in-depth advisor to accounting that displays the main updated company developments.
This accomplished textbook addresses useful monetary reporting difficulties whereas reflecting fresh company advancements and adjustments in accounting standards.
This variation has been rewritten to align with the monetary Accounting criteria Board Accounting criteria Codification.
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Extra info for Advanced Accounting
An acquirer may agree to issue additional shares of stock to the acquiree if the acquiree meets an earnings goal in the future. Then, the contingent consideration is in the form of equity. At the date of acquisition, the Investment and Paid-in Capital accounts are increased by the fair value of the contingent consideration. Alternatively, an acquirer may agree to pay additional cash to the acquiree if the acquiree meets an earnings goal in the future. Then, the contingent consideration is in the form of a liability.
In practice, this requires the acquirer to estimate the amount of consideration it will be liable for when the contingency is resolved in the future. The contingent consideration can be classified as equity or as a liability. An acquirer may agree to issue additional shares of stock to the acquiree if the acquiree meets an earnings goal in the future. Then, the contingent consideration is in the form of equity. At the date of acquisition, the Investment and Paid-in Capital accounts are increased by the fair value of the contingent consideration.
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. If we dissolve Son Corporation, we record its identifiable net assets on Pop’s books at fair value, and record any excess of investment cost over fair value of net assets as goodwill.