immediaty before the exchange. The fer values are measured in acoordance with FAS ASC Bzcc fair Value Measuement. Farts at and b. are independent of esch other. If no additional debic or credit entries are required, select - No entry as the answer. ASC Master Glossary. Ahster Gloskerly b. Provide the journal entry recorded by the investor company assuming that the ner astets taansferred from the investee poacty as a tbusineis." is that term is defined in fing ANC Master Clossary