Transcription of A Roadmap to Common-Control Transactions - Deloitte
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A Roadmap to Common-Control Transactions - Deloitte
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. Deloitte shall not be responsible for any loss sustained by any person who relies on this used in this document, Deloitte means Deloitte & Touche LLP, Deloitte Consulting LLP, Deloitte Tax LLP, and Deloitte Financial Advisory Services LLP, which are subsidiaries of Deloitte LLP.
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 ... For a list of abbreviations used in this publication, see Appendix C. 2 Accounting for Common-Control Transactions
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