Transcription of Consolidation (Topic 810) - FASB
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Consolidation (Topic 810) - FASB
No. 2014-07. March 2014. Consolidation ( topic 810 ). applying Variable Interest Entities Guidance to Common Control Leasing Arrangements a consensus of the Private Company Council An Amendment of the FASB Accounting Standards Codification . The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended.
Consolidation (Topic 810) No. 2014-07 March 2014 Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements a consensus of the Private Company Council
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