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• Statistical Inference 统计推断
• Statistical Computing 统计计算
• (Generalized) Linear Models 广义线性模型
• Statistical Machine Learning 统计机器学习
• Longitudinal Data Analysis 纵向数据分析
• Foundations of Data Science 数据科学基础

One type of uncertainty in business combinations arises from numerous required fair value measurements. Because the acquirer may not have sufficient information available immediately to properly ascertain fair values, ASC 805 allows for a period of time, called the measurement period, to acquire the necessary information. The measurement period ends once the acquirer obtains the necessary information about the facts as of the acquisition date, but may not exceed one year beyond the acquisition date.
Assets that have been provisionally recorded as of the acquisition date are retrospectively adjusted in value during the measurement period for new information that clarifies the acquisition-date value. Usually, the offsetting entry is to goodwill. Retrospective adjustments may not be made for changes in value that occur subsequent to the acquisition date, even when those changes occur during the measurement period.

As an illustration, assume that Sonny Company acquires land in a business combination and provisionally records the land at its estimated fair value of $\$ 100,000$. During the measurement period, Sonny receives a reliable appraisal that the land was worth$\$110,000$ at the acquisition date. Subsequently, during the same accounting period, a change in the zoning of a neighboring parcel of land reduces the value of the land acquired by Sonny to $\$ 75,000$. Sonny records the clarification of the acquisition-date fair value of the land and the subsequent impairment of value with the following entries. ## 会计代写|高级财务会计代写adv financial accounting代考|Contingent Consideration Sometimes the consideration exchanged by the acquirer in a business combination is not fixed in amount, but rather is contingent on future events. For example, the acquiree and acquirer may enter into a contingentshare agreement whereby, in addition to an initial issuance of shares, the acquirer may agree to issue a certain number of additional shares page 22 for each percentage point by which the earnings number exceeds a set amount over the next five years. Thus, total consideration exchanged in the business combination is not known within the measurement period because the number of shares to be issued is dependent on future events. ASC 805 requires contingent consideration in a business combination to be valued at fair value as of the acquisition date (and classified as either a liability or equity). The right to require the return of consideration given that it is dependent on future events is classified as an asset. Contingent consideration classified as an asset or liability is remeasured each period to fair value and the change is recognized in income.${ }^{13}$Contingent consideration classified as equity is not remeasured. Certain contingencies may relate to an acquiree in a business combination, such as pending lawsuits or loan guarantees made by the acquiree. Certainly, the acquirer considers such contingencies when entering into an acquisition agreement, and the accounting must also consider such contingencies. Under ASC 805, the acquirer must recognize all contingencies that arise from contractual rights or obligations and other contingencies if it is probable that they meet the definition of an asset or liability at the acquisition date. The acquirer records these contingencies at acquisition-date fair value. For all acquired contingencies, the acquirer should provide a description of each, disclose the amount recognized at the acquisition date, and describe the estimated range of possible undiscounted outcomes. Subsequently, the acquirer should disclose changes in the amounts recognized and in the range of possible outcomes. Note that the accounting for acquiree contingencies is no different from the accounting for any other contingency. # 高级财务会计代考 ## 会计代写|高级财务会计代写adv financial accounting代考|Measurement Period 业务合并中的一种不确定性来自许多必需的公允价值计量。由于收购方可能无法立即获得足够的信息来正确确定公允价值，因此 ASC 805 允许一段时间（称为测量期）来获取必要的信息。计量期间在收购方获得了截至收购日的事实的必要信息后结束，但不得超过收购日后一年。 已在购买日暂时记录的资产在计量期间追溯调整价值以获取明确购买日价值的新信息。通常，抵销分录是商誉。不得对收购日期之后发生的价值变化进行追溯调整，即使这些变化发生在测量期间。 例如，假设 Sonny 公司在企业合并中收购土地，并按其估计的公允价值临时记录土地$100,000. 在测量期间，Sonny 收到了一份可靠的评估，表明该土地是值得的$110,000在收购日期。随后，在同一会计期间，相邻地块的分区变化使 Sonny 获得的土地价值降低至$75,000. Sonny 用以下条目记录了土地收购日期公允价值的澄清和随后的价值减值。

ASC 805 要求企业合并中的或有对价以收购日的公允价值进行估值（并分类为负债或权益）。鉴于取决于未来事件而要求返还对价的权利被归类为资产。分类为资产或负债的或有对价在每个期间重新计量为公允价值，变动在收入中确认。13分类为权益的或有对价不会重新计量。

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MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。

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