This document outlines the accounting methods for income taxes, commitments, contingencies, and fair value measurements for the Combined Entity. It details the asset and liability method for deferred income taxes, recognition of tax positions, and the classification of interest and penalties. It also covers the recognition of loss contingencies and the application of ASC Topic 820 for fair value measurements, including the fair value hierarchy.
documents/vol00010-efta01367012-pdf.pdf
{"title":"Amendment #4 - Income Taxes, Commitments, and Fair Value Measurements","document_date":"2015-07-20","document_type":"financial","document_subtype":"financial statement","key_organizations":["Combined Entity"],"reference_numbers":["DB-SDNY-0058540","SDNY_GM_00204724","EFTA01367012"]}