This document is an agreement for the sale and purchase of a business and assets as a going concern. Purchase of Acquired Assets; Assumption of Assumed Liabilities, 2.The governmentwide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting for the. Upon the closing of a merger transaction, the surviving company (i.e. Our commercial property solicitors deal with all aspects of asset purchase agreements (APAs). We represent businesses in business asset purchases across Northern Ireland. Our commercial team are experienced, understanding and diligent. Your Pulte dream home awaits! We're home builders specializing in modern touches.