In a business combination, equity instruments issued as part of the purchase consideration should be measured at their original issue price.

Name: In a business combination, equity instruments issued as part of the purchase consideration should be measured at their original issue price.
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Quizplus · Accepted Answer

Equity instruments issued as part of the purchase consideration should be measured at their fair value, not their original issue price. This is in accordance with the accounting standard ASC 805 Business Combinations.

In a Business Combination, Equity Instruments Issued as Part of the Purchase