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Please explain the FASB (GAAP) Methodology compared with IASB (IFRS) in exploring the mechanics of the consolidation involving stock purchases. Please explain the accounting for

Please explain the FASB (GAAP) Methodology compared with IASB (IFRS) in exploring the mechanics of the consolidation involving stock purchases. Please explain the accounting for a business combination when there is a 100% stock acquisition. What is the Relationship Between Control and Accounting Methods?

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