1)The Codification provides guidelines for Business Combinations. In what section of the Codification can we find guidance about Business Combinations? Where specifically in the Codification can we find guidance on accounting for Income Taxes in a Business Combination? Reference example: ASC 954-320-55

2) In section 810 of the Codification guidelines for Consolidations are discussed. Read the following 810-10-45-11. In your own words, explain what this means.