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- Title
Significant Changes to Consolidation Guidance.
- Authors
Holzmann, Oscar J.; Munter, Paul
- Abstract
The article discusses the important changes in consolidation guidance. Information about the effort of the U.S. nonprofit organization Financial Accounting Standards Board (FASB) in investing for variable interest entities (VIEs) consolidated by general or limited partners, is provided. Also emphasized is the generally accepted accounting principles (GAAP) in legal entity's voting right's and economic benefits or obligations.
- Subjects
FINANCIAL Accounting Standards Board; BUSINESS communication; VARIABLE interest rates; ACCOUNTING standards; SELF-regulation in accounting; STANDARD-setting organizations; SUFFRAGE
- Publication
Journal of Corporate Accounting & Finance (Wiley), 2015, Vol 27, Issue 1, p93
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.22107