Business Combinations F32-09b

The cost of an acquired business is the sum of what 5 values?

a. Fair value of assets transferred by the acquirer

b. Fair value of liabilities incurred by the acquirer

c. Fair value of equity interest issued by the acquirer

d. Fair value of contingent consideration (net) obligations of the acquirer

e. Fair value of share-based payment awards for precombination services that the acquirer is obligated to provide.