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Deloitte's Roadmap: Carve-Out Transactions Chapter 3 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Comprehensive Income
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Chapter 3 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Comprehensive Income3.1 Expenses Clearly Applicable3.2 Intercompany Transactions3.3 Allocation of Cash-Based Compensation Expense3.4 Share-Based Payment Awards3.5 Income Taxes3.6 Exit or Disposal Costs3.7 Transaction-Related Costs3.8 Post-Carve-Out Transaction Agreements
Chapter 3 — Accounting Considerations Related to a Carve-Out Entity’s Statement of Comprehensive Income3.1 Expenses Clearly Applicable3.2 Intercompany Transactions3.3 Allocation of Cash-Based Compensation Expense3.4 Share-Based Payment Awards3.5 Income Taxes3.6 Exit or Disposal Costs3.7 Transaction-Related Costs3.8 Post-Carve-Out Transaction Agreements