medium · Financial Accounting assets

Which of the following scenarios would most likely lead to a 'Bargain Purchase Gain' under ASC 805?

  1. Purchasing a company for 100M in cash when its publicly quoted market capitalization is valued at 150M.
  2. Acquiring a distressed competitor where the fair value of net identifiable assets (100M) exceeds the cash paid (80M)
  3. A stock-for-stock merger structured so the exchange ratio strongly favors the target company's shareholders.
  4. Paying 120M for a company with 100M in book value and 10M in unrecorded intangible assets discovered in due diligence.

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