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The requirements of Accounting Standards Codification (ASC) Topic 805 do not apply to: a. Acquisitions where control is obtained over one or more businesses b.

The requirements of Accounting Standards Codification (ASC) Topic 805 do not apply to:

a. Acquisitions where control is obtained over one or more businesses

b. Combinations of two or more companies already under common control

c. Acquisitions where control is obtained by acquiring the voting stock of the acquired company

d. Acquisitions of product lines and divisions

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