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    Financial Reporting Developments

    Business combinations

    Business combinations Cover  (pdf, 3.9mb)  

    We have updated our Financial reporting developments (FRD) publication on business combinations to include interpretive guidance on how to apply the recognition and measurement principles in ASC 805 to acquired contracts with customers that are accounted for under ASC 606. Refer to Appendix H of the publication for a summary of the updates.

     

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