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Pear Inc. acquired 80% of Spac Inc. on January 1, 2020 at underlying book value. At that date, the fair value of the noncontrolling interest
Pear Inc. acquired 80% of Spac Inc. on January 1, 2020 at underlying book value. At that date, the fair value of the noncontrolling interest (NCI) was equal to 20% of the book value of Spac. Accumulat...
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