Transcription of A Roadmap to Common-Control Transactions - Deloitte
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A Roadmap to Common-Control Transactions2016 The FASB Accounting Standards Codification material is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with publication contains general information only and Deloitte is not, by means of this publication, rendering accounting, business, financial, investment, legal , tax, or other professional advice or services. This publication is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consult a qualified professional advisor.
Accounting for Common-Control Transactions 1 CC.1 Overview and Scope 1 ... For a list of abbreviations used in this publication, see Appendix C. 2 Accounting for Common-Control Transactions ... That also is a change in legal organization but not in the reporting entity.
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