My test is at 12:30…So I'm leaving in 15 minutes to grab coffee beforehand. I once read somewhere that if you drink 16 oz of coffee an hour before a test or presentation, your brain functions better. π
Ohh yeah Stoleway, now I remember. Consolidated shareholders equity= Parents common stock, APIC, and Retained Earnings and the NCI, if there is any. Conceptual questions are too hard.
The consideration transferred in a business combination (acquisition costs) is calculated as the sum of the acquisition-date fair values of the assets transferred by the acquirer, the liabilities incurred by the acquirer to former owners of the acquiree, and the equity interests issued by the acquirer. Company headquarters relocation cost is not part of the consideration transferred to acquire control over East. This cost relates to the operations after the acquisition date. Accordingly, these costs must not be included in Westβs acquisition cost.
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