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PwC's Business combinations and noncontrolling interests

About this guide BCG 2.6.3.5 was added to provide guidance on the accounting for deferred consideration (i.e., future payments that are based solely on the passage of time), including the addition of Example BCG 2-16. The existing guidance in BCG 2.11 and Figure BCG 2-3 were enhanced to provide additional information regarding the acquisition of a variable interest entity …

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