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- Gain on bargain purchase is a gain that arises when an acquirer buys assets for less than fair market value1234. It is recognized as a negative goodwill on the balance sheet and as an economic gain in the profit or loss123. To account for a bargain purchase, the acquirer must record all assets and liabilities at their fair values, reassess whether all assets and liabilities have been recorded, determine and record the fair value of any contingent consideration, and record any remaining difference as a gain in earnings4.Learn more:✕This summary was generated using AI based on multiple online sources. To view the original source information, use the "Learn more" links.Bargain purchases involve buying assets for less than fair market value. An acquirer must record the difference between the purchase price and fair value as a gain on the balance sheet as negative goodwill. The difference in the price paid and fair value is recorded as a gain.www.investopedia.com/terms/b/bargain-purchase.a…An economic gain is inherent in a bargain purchase. At the acquisition date, the acquirer is better off by the amount by which the fair value of the acquired business exceeds the fair value of the consideration paid. In concept, the acquirer should recognize the gain in its profit or loss.internationalfinancialreportingstandard.wordpress.c…ASC 805 requires the recognition of a gain for a bargain purchase. The FASB believes that a bargain purchase represents an economic gain, which should be immediately recognized by the acquirer in earnings. When a bargain purchase gain is recognized in a business combination, no goodwill is recognized.viewpoint.pwc.com/dt/us/en/pwc/accounting_guide…
For the acquirer to account for a bargain purchase, follow these steps:
- Record all assets and liabilities at their fair values.
- Reassess whether all assets and liabilities have been recorded.
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WEBApr 29, 2024 · Gain on Bargain Purchase = Fair Value of Net Assets – Consideration/ Selling Price – Non-Controlling Interest = $9,000,000 – $6,500,000 – $2,000,000 = $500,000
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