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What Is the Relation Between the Collective Conscience and Social

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What is the relation between the collective conscience and social facts in Durkheim's theory?

Prepare and analyze consolidated financial statements immediately following an acquisition.
Compute and record fair value adjustments for acquired assets and liabilities.
Identify and account for contingent consideration in a business combination.
Determine the effects of business combinations on consolidated cash, receivables, inventory, equipment, buildings, long-term liabilities, and retained earnings.

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