Noncash Acquisitions Issuance of equity securities Deferred payments
{"Image DocumentName": "Noncash Acquisitions Issuance of equity securities Deferred payments", "Image ImageDescription": "Donated Assets. Exchanges. The asset acquired is recorded at. the fair value of the consideration given. or. the fair value of the asset acquired, whichever is more clearly evident. Part I. Companies sometimes acquire assets without paying cash. Assets may be acquired by issuing debt or equity securities, by receiving donated assets, or by exchanging other assets. Part II. In any noncash acquisition, the components of the transaction should be recorded at their fair values. The first indication of fair value is the fair value of the consideration given to acquire the asset. Sometimes the fair value of the asset received is used when that fair value is more clearly evident than the fair value of the consideration given.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}