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1 Introduction 2 General accounting principles for business combinations 3 Principles in applying the purchase method 4 Determining the date of acquisition 5 Purchase consideration 6 Determining the fair value of assets and liabilities 7 Acquisition of business assets and liabilities 8 Goodwill 9 Impairment of goodwill 10 Application of merger accounting 11 Conditions permitting merger accounting 12 The accounting consequences of a merger ...
Chapter 12: Business combinations
Accounts and Audit of Limited Liability Partnerships
- Steve Collings
- Bloomsbury Professional
- 7th edition
- Publication Date:
- May 2022
- Law Stated At:
- 1 January 2022
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