Consideration is the sum of the acquisition-date fair values

Consideration is the sum of the acquisition-date fair values of:
the assets transferred the liabilities incurred by the acquirer the equity interests issued.Acquisition-related costs Consideration should be measured at fair value. Acquisition-related costs are costs the acquirer incurs to effect a business combination. They are as under Finder’s fees Advisory, legal, accounting, valuation and other professional or consulting fees General administrative costs, including the costs of maintaining an internal acquisitions department Costs of registering and issuing debt and equity securities.


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