Worked-example setupScope and assumptions
- All entities, transactions, values, rates, designations, and conclusions are fictional and supplied for instruction.
- The verifier recomputes bounded mechanics; it does not make scope, valuation, control, functional-currency, tag-selection, or release conclusions.
- Period
- Year ended December 31, Year 5
- Units
- US dollars, foreign-currency units, and XBRL contexts as labeled
- Rounding
- Retain full precision; display currency with commas and parentheses and ratios to two decimals
Acquisition and worksheet
Supplied consideration totals $920,000 and identifiable net assets total $850,000, leaving $70,000 goodwill. The worksheet combines parent and subsidiary assets, removes the $800,000 investment and $60,000 internal receivable, and adds the $100,000 acquisition-basis adjustment for $4,440,000 consolidated assets. Liabilities total $1,790,000 after the paired payable elimination.
Digital fact diagnostic
Three fact rows are structurally complete. Two share the same complete identity, so the duplicate count is one. The product-dimensional fact is not a duplicate of the entity-wide fact. The diagnostic does not decide whether the selected concept, dimension, or accounting amount is appropriate.
Quantitative companions
Choose from 2 ways to work with this calculation.
Verified calculation · professional extension analysis
The curriculum loader recomputed this example before it entered the site build. Expand any structured input to inspect the stated facts.
- acquisition basis asset adjustment
- 100,000
- cash consideration
- 650,000
- closing rate
- 0
- current earnings reclassification
- 0
- derivative ending fair value
- 0
- derivative opening fair value
- 0
- forecast purchase basis adjustment
- 0
- foreign currency units
- 0
- hedge type
- none
- hedged item attributable change
- 0
- identifiable assets fair value
- 1,200,000
- intercompany payable elimination
- 60,000
- intercompany receivable elimination
- 60,000
- investment elimination
- 800,000
- liabilities assumed fair value
- 350,000
- monetary item kind
- none
- noncash consideration
- 150,000
- noncontrolling interest fair value
- 120,000
- opening aoci
- 0
- parent assets
- 4,000,000
- parent liabilities
- 1,500,000
- previously held interest fair value
- 0
- reported closing carrying amount
- 0
- reported complete xbrl facts
- 3
- reported consolidated assets
- 4,440,000
- reported consolidated liabilities
- 1,790,000
- reported current earnings effect
- 0
- reported current oci effect
- 0
- reported derivative change
- 0
- reported duplicate xbrl facts
- 1
- reported ending aoci
- 0
- reported goodwill
- 70,000
- reported initial functional amount
- 0
- reported remeasurement gain loss
- 0
- reported translated net income
- 0
- reported translation adjustment
- 0
- subsidiary assets
- 1,200,000
- subsidiary liabilities
- 350,000
- transaction rate
- 0
- translated assets
- 0
- translated beginning retained earnings
- 0
- translated common stock
- 0
- translated dividends
- 0
- translated expenses
- 0
- translated liabilities
- 0
- translated revenue
- 0
- xbrl facts
- 3 items
Inspect data
[
{
"concept": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
"dimensions": {},
"entity": "0000000123",
"period_end": "2025-12-31",
"period_start": "2025-01-01",
"unit": "USD",
"value": 4000000
},
{
"concept": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
"dimensions": {
"product:ProductAxis": "product:TrailMember"
},
"entity": "0000000123",
"period_end": "2025-12-31",
"period_start": "2025-01-01",
"unit": "USD",
"value": 2400000
},
{
"concept": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
"dimensions": {},
"entity": "0000000123",
"period_end": "2025-12-31",
"period_start": "2025-01-01",
"unit": "USD",
"value": 4000000
}
]Recomputed result
| Measure | Value |
|---|---|
| complete xbrl facts | 3 |
| consolidated assets | 4,440,000 |
| consolidated liabilities | 1,790,000 |
| duplicate xbrl facts | 1 |
| goodwill | 70,000 |
| identifiable net assets | 850,000 |
| total consideration | 920,000 |