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Business combinations are recorded using the acquisition method. This chapter outlines the steps in applying the acquisition method, including the accounting for assets acquired and liabilities assumed, and the recognition of gains and losses in a business combination (e.g., bargain purchases, step acquisitions). With limited exceptions, assets and liabilities acquired are measured at fair value. The FASB has established a single source of guidance on fair value measurements and definition of fair value. See FV 7 for more information on the fair value standards.

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