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Business Combinations (Topic 805) - FASB
www.fasb.orgNov 18, 2014 · Accounting Bulletin Topic No. 5.J, New Basis of Accounting Required in Certain ... In some cases, to put the change into context, not only are the ... necessary for issuance have been obtained, for example, from management, the board of directors, and/or significant shareholders. The process involved in