Substantial disclosure requirements for an acquisition occur during the reporting period. These requirements are detailed in FASB ASC 805-10-50-2 and can be summarized as follows:
a. The name and description of the acquiree.
b. The acquisition date.
c. The percentage of voting equity interest acquired.
d. The primary reasons for the acquisition and the factors that contributed to the recording of goodwill (if any).
e. A qualitative description of factors that make up the goodwill recognized.
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