B is corrent. ASC Topic 820 provides rules for measuring the fair value of balance sheet items such as asset impairments, business combinations, and goodwill.
A is incorrect. ASC Topic 820 provides rules for measuring the fair value of balance sheet items such as asset impairments, business combinations, and goodwill.
A is incorrect. ASC Topic 820 provides rules for measuring the fair value of balance sheet items such as asset impairments, business combinations, and goodwill.
D is incorrect. ASC Topic 820 provides rules for measuring the fair value of balance sheet items such as asset impairments, business combinations, and goodwill.
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