Acquisition accounting

Hi guys,

Apologies for spamming the forums recently with all my piled up queries about finance.

I would like to understand the merger/acquisition accounting. Consider the following example of two independent companies, A and B (All figures in $, for simplicity)

Comp A: Total Balance sheet size of 200 Equity: 50 Liabilities: 150

Fixed Asset: 20 Current Asset: 180 (including cash)

Comp B: Total Balance sheet size of 100

Equity: 75 Liabilities: 25 Fixed Asset: 20 Current Asset: 80 (including cash)

Company A acquires 100% of Company B, company B becomes a wholly owned subsidiary of A, through: i. $100 paid to stakeholders (secondary transaction), and ii. $50 money invested in the company for future capital needs (primary transaction)

Post this acquisition, How will Company A's standalone and consolidated Balance Sheet look like?

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