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The accounting for a business combination involves A . Determining the acquirer ( the party that issues new equity interests ) . B . Recognizing
The accounting for a business combination involves
A Determining the acquirer the party that issues new equity interests
B Recognizing in consolidated equity any noncontrolling interest any equity not attributable to the parent
C Recognition of items at their carrying amount.
D Determining the acquisition date the date when consideration is effectively transferred
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