{"iri":"http://fasb.org/us-gaap/2026#BusinessCombinationSeparatelyRecognizedTransactionsAssetsRecognized","label":"Business Combination, Separately Recognized Transactions, Assets Recognized","definition":"The assets recognized for each amount of assets recorded in a transaction with the acquiree that is recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#BusinessCombinationSeparatelyRecognizedTransactionsAssetsRecognized"}