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News and Publications from MHM

Private Companies Given Accounting Alternatives for Acquired Intangible Assets

Private companies have a new option for the recognition of identifiable intangible assets in certain transactions.

Private Company Election for Business Combinations Proposed

At the September 16, 2014 meeting of the Private Company Council (PCC), a consensus was reached on the accounting for identifiable intangible assets acquired in connection with a business combination. 

Accounting Election for Common Control Leasing Arrangements

Adoption Permitted for PCC Common Control Leasing VIE Guidance

FASB Endorses Application of VIE Guidance to Common Control Leasing Arrangements

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