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REFERENCE: Ref.02_06
The financial balances for the Atwood Company and the Franz Company as of December 31,20X1,are presented below.Also included are the fair values for Franz Company's net assets.
Note: Parenthesis indicate a credit balance
Assume a business combination took place at December 31,20X1.Atwood issued 50 shares of its common stock with a fair value of $35 per share for all of the outstanding common shares of Franz.Stock issuance costs of $15 (in thousands) and direct costs of $10 (in thousands) were paid.
-Assuming Atwood accounts for the combination as a purchase,compute consolidated goodwill at the date of the combination.
Positive Punishment
A behavior modification technique that involves adding an unpleasant consequence after an undesired behavior to decrease its occurrence.
Punishing Stimuli
Any stimulus that decreases the likelihood of the behavior that it follows, often used in the context of behavioral psychology and conditioning.
Aggressiveness
A behavior characterized by boldness or assertiveness, with a tendency to confront or attack.
Operant Conditioning
A method in which learning occurs by altering the level of a behavior through the application of reinforcers or punishments.
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