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Perspectives

A roadmap to common-control transactions

This Roadmap provides Deloitte’s insights into and interpretations of the guidance on the accounting for common-control transactions. The body of this Roadmap combines the principles from the common-control subsections of ASC 805-50 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format.

The body of this Roadmap combines the principles from the common-control subsections of ASC 805-50 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. Further, the table of contents is a helpful navigational tool, providing links to topics and interpretations.

We intend to incorporate this Roadmap — along with others covering additional business combinations issues addressed in subsections of ASC 805-50 — into a comprehensive business combinations Roadmap in the future.

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Subscribe to receive Roadmap series publications via e-mail. Archives are available on the Deloitte Accounting Research Tool website.

The Roadmap series contains comprehensive, easy-to-understand accounting guides on selected topics of broad interest to the financial reporting community.

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