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Bargain Purchase Analysis
Analysis of bargain purchase (negative goodwill)
Formula
Source: Ch 10, ASC 805
Sources & references
- Intangible Asset Valuation (source book) — Ch 10, ASC 805
- IAS 38 — Intangible Assets (IFRS Foundation)link
- IFRS 13 — Fair Value Measurement (IFRS Foundation)link
- International Valuation Standards (IVS) 2025 — incl. IVS 104, 105, 106, 210 (International Valuation Standards Council)link
- ASC 805 — Business Combinations (FASB)link
Parameter Guide
purchase_pricenumber • requiredPurchase price
fair_value_net_assetsnumber • requiredFair value of net assets