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Accounting for Business Combinations

Hi all,

I'd like to get up-to-speed with current U.S. accounting rules for business combinations, which I understand is covered by ASC topic 805. Is anyone aware of any good on-line resources that provide an overview/exeuctive summary of this accounting standard?

I'm no accountant, but I think the CFA level 2 material goes over this in depth. That is if you mean partnerships vs consolidated vs xxxx for different business combinations.

TOP

Thanks for the link. This is probably just wishful thinking on my part, but any leads on a more condensed summary would also be appreciated.

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