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A Roadmap to Accounting for Business Combinations (2019)

Published on: 08 Nov 2019

This Roadmap provides Deloitte’s insights into and interpretations of the guidance in ASC 805 on business combinations, pushdown accounting, common-control transactions, and asset acquisitions as well as an overview of related SEC reporting requirements. The Roadmap reflects guidance issued through November 7, 2019, and discusses several active FASB projects that may result in changes to current requirements.

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