hard · Financial Accounting

In a 'reverse acquisition', Shell Corp (the legal acquirer) issues its own shares to acquire the shareholders of Private Co (the legal acquiree).

After the transaction, the former shareholders of Private Co own 75% of Shell Corp. Which entity's assets are recorded at fair value on the consolidated balance sheet?

  1. Private Co (the legal acquiree)
  2. Shell Corp (the legal acquirer)
  3. Neither; both entities maintain their historical book values
  4. Both Shell Corp and Private Co

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