45 ASC 805 BUSINESS COMBINATIONS
Transactions and Events Accounted for as Business Combinations
Techniques for Structuring Business Combinations
Accounting for Business Combinations under the Acquisition Method
Step 2—Determine the acquisition date
Step 3—Identify assets and liabilities requiring separate accounting
Step 4—Classify or designate identifiable assets acquired and liabilities assumed
Example of acquirer replacing acquiree awards without the obligation to do so
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