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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

Changes in Accounting for Goodwill for Private Companies

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