- Adding a fourth index based on acquisition date, for example, would be prohibitively difficult for the library.
- Track the acquisition date, cost, and location of business assets, such as computer equipment.
- The “acquisition date” refers to the date on which the acquirer actually obtains control of the acquiree.
- The "acquisition date" refers to the date on which the acquirer actually obtains the control on the acquiree.
- Where an adjustment is made to the temporarily determined values within 12 months after the acquisition date, it shall be deemed as the recognition and measurement on the acquisition date.