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According to U.S. GAAP, which of the following is not considered a business combination transaction? 1) Via assuming debt of another business 2) Via an

According to U.S. GAAP, which of the following is not considered a business combination transaction?

1) Via assuming debt of another business

2) Via an acquisition of net assets of another business

3) Via an acquisition of equity interest in another business

4) Via a contract

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