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The Disclosure Rules Pertaining to GAAP Accounting for Business Combinations

Question 115

Multiple Choice

The disclosure rules pertaining to GAAP accounting for business combinations complicates financial analysis for which of the following reasons?


A) Comparative financial statements are not retroactively adjusted to include data for the acquired company for periods prior to the acquisition.
B) The inclusion of noncontrolling interest in the retroactively adjusted financial statements complicates the analysis.
C) The inclusion of acquired goodwill in the retroactively adjusted financial statements complicates the analysis.
D) The inclusion of the acquired firm's equity within the retroactively adjusted financial statements complicates the analysis.

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