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805 Business Combinations

ASC 805-60 Joint Venture Formations

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US GAAP

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00 Status 05 Overview and Background 15 Scope and Scope Exceptions 20 Glossary 25 Recognition 30 Initial Measurement 35 Subsequent Measurement 45 Other Presentation Matters 50 Disclosure 55 Implementation Guidance and Illustrations 65 Transition and Open Effective Date Information