How should these various contributions be recorded?
Are these transactions between entities under common control?
If under common control, is there a change in control?
We are looking at the standpoint of the acquirer, we need to know who acquire whom
What type of business transactions took place?
Is it a business combination?
Does the control change?
Is it is under common control?
How to record it?
Need a codification memorandum done using the ASC codification codes that applies to the transactions (see attached sample memorandum format)
Analysis (How you came to the conclusion)