Acquisition-Related Costs Associated with a Business Combination,such as Professional Fees

At the date of acquisition,goodwill is measured as the excess of the consideration transferred over the net fair value of the identifiable assets acquired and liabilities assumed.

In respect to a business combination,a gain on bargain purchase arises where the acquirer's interest in the net fair value of the identifiable assets and liabilities acquired is greater than the consideration transferred by the acquirer to the acquiree.