# ASC 805-10-S55: Business Combinations — Overall — SEC 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/10/#sec-55-implementation-guidance-and-illustrations)

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## ASC 805-10-S55: SEC 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/805/10/#sec-55-implementation-guidance-and-illustrations)

SEC content: yes

##### [805-10-S55-1](https://asc.understandingaccounting.org/asc/805/10/#805-10-S55-1)

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[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

##### [805-10-S55-2](https://asc.understandingaccounting.org/asc/805/10/#805-10-S55-2)

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[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

#### Business Combinations Prior to an Initial Public Offering

##### [805-10-S55-3](https://asc.understandingaccounting.org/asc/805/10/#805-10-S55-3)

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See paragraph [805-10-S99-2](https://asc.understandingaccounting.org/asc/805/10/#805-10-S99-2), SAB Topic 2.A.8, for SEC Staff views on the accounting for business combinations prior to or contemporaneous with an initial public offering.

##### [805-10-S55-4](https://asc.understandingaccounting.org/asc/805/10/#805-10-S55-4)

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[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

##### [805-10-S55-5](https://asc.understandingaccounting.org/asc/805/10/#805-10-S55-5)

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[Paragraph superseded by Accounting Standards Update No. 2012-03](https://asc.understandingaccounting.org/updates/asu-2012-03/).