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COMBINATIONS
(Advanced Accounting 2)
LECTURE AID
2020
end of the reporting period in which the combination occurs, the acquirer
shall report in its financial statements provisional amounts for the items
for which the accounting is incomplete.
• The measurement period shall not exceed one year from the acquisition
ACCOUNTING FOR BUSINESS
date. COMBINATIONS (Advanced
Accounting 2) - (by: MILLAN)
Determining what is part of the business
combination transaction