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A Roadmap to Common-Control Transactions

Published on: Oct 12, 2016

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on accounting for common-control transactions.

The body of this Roadmap combines the principles from the common-control subsections of ASC 805-50 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. Further, the table of contents is a helpful navigational tool, providing links to topics and interpretations.

This Roadmap — along with others covering additional business combinations issues addressed in subsections of ASC 805-50 — will be incorporated into a comprehensive business combinations Roadmap in the future.


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