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Find the FASB rules that define how to compute the goodwill (or gain on bargain purchase) in a business combination. Then find the general rule

Find the FASB rules that define how to compute the goodwill (or gain on bargain purchase) in a business combination. Then find the general rule that says goodwill should not be amortized. (You may look for the allowable alternative of amortizing goodwill, for private companies.)

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