medium · Financial Accounting assets

Which of the following scenarios would lead to a 'Bargain Purchase Gain' recognized in Net Income under ASC 805?

  1. The transaction results in negative retained earnings for the newly consolidated reporting entity.
  2. The acquirer pays a real premium in cash over the target's current quoted market capitalization.
  3. The final purchase price is less than the recorded book value of the target company's total shareholders' equity.
  4. The fair value of identifiable net assets acquired exceeds the fair value of consideration transferred.

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