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Per ASU 2 0 2 1 - 0 8 , how should contract assets and contract liabilities acquired in business combinations be reported at the

Per ASU 2021-08, how should contract assets and contract liabilities acquired in business combinations be reported at the acquisition date?
a.
Historical cost
b.
Fair value
c.
Net realizable value
d.
As if the acquirer originated the contracts

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