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A Roadmap to Consolidation Identifying a Controlling ...
www2.deloitte.comBusiness Combinations Business Combinations — SEC Reporting Considerations ... 8.2.2 Related Parties Under Common Control 242 8.2.3 Identifying De Facto Agents 244. ... 8.3 Related-Party Considerations Under the VIE Model 249 8.3.1 Business Scope Exception 250
A Roadmap to Pushdown Accounting - Deloitte
www2.deloitte.comor groups of assets that do not constitute a business; combinations between entities, businesses, or nonprofit activities under common control; and mergers of not-for-profit entities. For example, the pushdown accounting election does not apply to the formation of a joint venture because, while an