Transcription of Business Combinations (Topic 805)
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Business Combinations (Topic 805)
Business Combinations (Topic 805) No. 2014-18 december 2014 Accounting for Identifiable Intangible Assets in a Business Combination a consensus of the Private Company Council An Amendment of the FASB Accounting Standards Codification The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended.
No. 2014-18 December 2014 Business Combinations (Topic 805) Accounting for Identifiable Intangible Assets in a Business Combination a consensus of the Private Company Council Accounting Standards Update Financial Accounting Standards Board
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