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Deloitte's Roadmap: Carve-Out Transactions Chapter 2 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Financial Position
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Chapter 2 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Financial Position2.1 Parent-Entity Net Investment in the Carve-Out Entity2.2 Goodwill2.3 Other Long-Lived Assets — Impairment Testing2.4 Parent-Entity Debt2.5 Defined Benefit Plans2.6 Derivatives and Hedging2.7 Contingencies2.8 Other Assets and Liabilities
Chapter 2 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Financial Position2.1 Parent-Entity Net Investment in the Carve-Out Entity2.2 Goodwill2.3 Other Long-Lived Assets — Impairment Testing2.4 Parent-Entity Debt2.5 Defined Benefit Plans2.6 Derivatives and Hedging2.7 Contingencies2.8 Other Assets and Liabilities