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Divestitures - Deloitte

Divestitures - Deloitte

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ASC 805-10-55-4 through 55-9 provide implementation guidance to help entities identify what constitutes a business: ASC 805-10 55-4 A business consists of inputs and processes applied to those inputs that have the ability to create outputs. Although businesses usually have outputs, outputs are not required for an integrated set to qualify as

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