Related Party Combinations – AcSB

Date recorded:

At its meeting on September 14-15, 2022, the AcSB decided to issue a narrow scope amendment to clarify that financial instruments acquired in a common control transaction should be measured using the principles in Section 3840. The Board expects to issue an Exposure Draft on November 1, 2022, with a 90-day comment period.

Review the Executive Summary on the AcSB's Web site.

Correction list for hyphenation

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