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805 Business Combinations

ASC 805-20 Identifiable Assets and Liabilities, and Any Noncontrolling Interest

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US GAAP

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00 Status 05 Background 15 Scope 20 Glossary 25 Recognition 30 Initial Measurement 35 Subsequent Measurement 40 Derecognition 50 Disclosure 55 Implementation 65 Transition S00 Status S30 Initial Measurement S50 Disclosure S55 Implementation S99 SEC Materials