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. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.
single note or by including cross-references within the notes to financial statements. In addition, entities that elect this alternative should continue to apply consolidation guidance other than VIE guidance in Topic 810 as well as other applicable guidance, including Topics 460 and 840.
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