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- Title
Is It Time to Consolidate?
- Authors
Pounder, Bruce
- Abstract
The article reports on the joint work of the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) concerning the U.S. Generally Accepted Accounting Principles' rules for consolidation and derecognition. Securitization of risky loans and sale of loans to a qualifying special-purpose entity are discussed. Financial Accounting Standards No. 166 and No. 167 and Accounting Standards Updates No. 2009-17 are also discussed.
- Subjects
UNITED States; FINANCIAL Accounting Standards Board; INTERNATIONAL Accounting Standards Board; ACCOUNTING standards; LOANS; GUIDELINES; ACCOUNTING
- Publication
Strategic Finance, 2010, Vol 91, Issue 8, p12
- ISSN
1524-833X
- Publication type
Article