Valuation Process - Intangible Assets Recognize and measure a bargain purchase gain – Bargain purchases occur if the acquisition-date amounts of the i
{"Image DocumentName": "Valuation Process - Intangible Assets", "Image ImageDescription": "Recognize and measure a bargain purchase gain. Bargain purchases occur if the acquisition-date amounts of the identifiable net assets acquired, excluding goodwill, exceed the sum of. (i) the value of consideration transferred; (ii) the value of any non-controlling interest in the acquiree; and. (iii) the fair value of any previously held equity interest in the acquiree. A bargain purchase should be recognized in earnings (profit or loss) and attributed to the acquirer. Presenter: BDT.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}