In a business combination, any excess of the fair value of the net assets acquired over the sum of the considerations transferred, any noncontrolling interests, and any previously held equity interest must be recognized immediately in profit or loss as a gain. Before concluding that the identification and measurement of the acquirer's assets, liabilities etc must be reassessed.

Sharing information about sales, inventory, pricing, advertising campaigns, and sales forecasts by all functions and organizations in the supply chain moderates demand uncertainty for all parties. The desired results are a) minimization of inventories held by suppliers, manufacturers, and retailers; b) avoidance of stackouts; c) fewer rush orders; and d) production as needed by retailers.