Valuations Related to Emerging Issues Task Force 04-1: Accounting for Preexisting Relationships Between the Parties to a Business Combination

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Willamette Insights
August 1, 2005
Adrian Loud

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Summary

Emerging Issues Task Force (EITF) 04-1 was ratified by the Financial Accounting Standards Board (FASB) on October 13, 2004. As the title of the EITF implies, EITF 04-1 provides accounting guidance to entities that (1) first enter into a relationship (vo ...
Valuations Related to Emerging Issues Task Force 04-1: Accounting for Preexisting Relationships Between the Parties to a Business Combination
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