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Chapter 4 — Presentation and Disclosure Requirements

4.1 Overview

4.1 Overview

This chapter describes the presentation and disclosure requirements for:
  • Entities that apply the general goodwill accounting model (Section 4.2).
  • SEC registrants, which are expected to provide certain incremental disclosures (Section 4.3).
  • Private companies and NFPs that apply the goodwill accounting alternatives (Section 4.4).