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Chapter 2 — Identifying a Business Combination

2.3 Transactions Outside the Scope of ASC 805-10, ASC 805-20, and ASC 805-30

2.3 Transactions Outside the Scope of ASC 805-10, ASC 805-20, and ASC 805-30

The guidance in ASC 805-10, ASC 805-20, and ASC 805-30 applies to all transactions or events in which an entity obtains control over one or more businesses. However, ASC 805-10-15-4 includes a list of scope exceptions, which are described in further detail below.