Question
What happens when control is not lost but ownership changes?
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Answer
It is an equity transaction with no gain or loss.
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Question
How are liability-classified contingent consideration payments accounted for later?
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Answer
Remeasured through earnings each period.
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Question
Why is an asset acquisition treated differently from a business combination?
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Answer
No goodwill is recognized; costs are capitalized.
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Question
How is goodwill measured in a business combination?
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Answer
Consideration plus NCI plus prior interest, less identifiable net assets.
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