{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationSeparatelyRecognizedTransactionsAccountingMethod","label":"Business Combination, Separately Recognized Transaction, Accounting Method","definition":"Description of accounting for transaction recognized separately from acquisition of asset and assumption of liability in business combination.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationSeparatelyRecognizedTransactionsAccountingMethod"}