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Daniel Hood writes in AccountingToday about how the Financial Accounting Standards Board (FASB) is continuing to simplify GAAP by releasing another accounting standards update. This update no longer requires one to retrospectively account for adjustments made to provisional amounts in a business combination. Click on the following link to read more about what this new update intends to accomplish: https://www.accountingtoday.com/news/audit-accounting/fasb-aims-to-business-combinations-easier-75922-1.html
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