Under this approach, the net identifiable assets over which the acquirer has obtained control are stated at their fair values, regardless of whether the acquirer has acquired all or only some of the capital of the other enterprise or has acquired the assets directly.
Po takšni rešitvi so razpoznavna čista sredstva, katerih obvladovanje je prešlo na prevzemnika, prikazana po pošteni vrednosti ne glede na to, ali je prevzemnik pridobil ves kapital drugega podjetja ali le del ali pa je pridobil sredstva neposredno.