1.  FASB ASC 15-1 Cost in  Business Combination (Adjusted)

Search the FASB ASC database to determine how a company should account for
a) the cost incurred to issue equity securities and b) paid to the law firm for the legal services  when it issues equity securities to purchase another company. Copy and paste your findings (citing the source), and write a brief summary of what your research results mean (you need to answer a)cost of issuing equity and
b) legal service fee, seperately) .

2.  FASB ASC 16-3 Definition of a Business

Included in the guidance for accounting for business combinations is the definition of a business. Find and cite the paragraph and copy this guidance.