The document discusses the accounting practices for business combinations, goodwill, and intangible assets, as well as income tax reporting. It outlines the application of ASC 805 for acquisitions, the process for goodwill impairment testing, and the treatment of acquired intangibles. It also covers the reporting of income taxes in accordance with FASB ASC 740, including the recognition of deferred tax assets and liabilities.
doj/DataSet10/EFTA01377701.pdf
{"document_type":"legal","document_subtype":"S-1/A Filing","key_organizations":["Financial Accounting Standards Board"],"reference_numbers":["DB-SDNY-0074852","SDNY_GM_00221036","EFTA01377701"]}