Question: ASC Topic 805 (SFAS 141[R]) sets forth certain steps in accounting for an acquisition. Which of the following is not one of those steps? a.

ASC Topic 805 (SFAS 141[R]) sets forth certain steps in accounting for an acquisition. Which of the following is not one of those steps?

a. Prepare pro forma financial statements prior to acquisition.

b. Determine the acquisition date.

c. Identify the acquirer.

d. Expense the costs and general expenses of the acquisition in the period of acquisition.

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