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Deloitte Llp

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A Roadmap to Fair Value Measurements and ... - Deloitte

www2.deloitte.com

to independence restrictions that may apply to audit clients (including affiliates) of Deloitte & Touche LLP, we may be unable to provide certain services based on individual facts and circumstances. As used in this document, “Deloitte” means Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Tax LLP, and Deloitte Financial Advisory ...

  Deloitte

A Roadmap to Common-Control Transactions - Deloitte

www2.deloitte.com

Deloitte & Touche LLP. 1 Accounting for Common-Control Transactions CC.1 Overview and Scope CC.1.1 Overview of Common-Control Transactions A common-control transaction is a transfer of net assets or an exchange of equity interests between entities under the control of the same parent. A common-control transaction is similar to a business

  Deloitte

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