Financial Reporting - TO CONSOLIDATE OR NOT - FASB guidance on variable interest entities in Interpretation no. 46(R) helps companies decide whether one entity needs to be consolidated into another's financial statements. For CPAs who prepare, audit, review or compile company financial statements.
| Year of publication: |
2005
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|---|---|
| Authors: | Ratcliffe, Thomas A. |
| Published in: |
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 200.2005, 6, p. 75-80
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