skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

FASB Plans to Redeliberate Principal Versus Agent Consolidation Issues in May

Accounting Policy & Practice Report, 2012-05, Vol.8 (10), p.414

Copyright Bloomberg BNA May 11, 2012 ;ISSN: 1558-6642 ;EISSN: 1558-6669

Full text available

Citations Cited by
  • Title:
    FASB Plans to Redeliberate Principal Versus Agent Consolidation Issues in May
  • Author: Burkholder, Steve
  • Subjects: Accounting ; Accounting policies ; Consolidated financial statements ; Financial statements ; International finance ; Proposals ; Variable interest entities
  • Is Part Of: Accounting Policy & Practice Report, 2012-05, Vol.8 (10), p.414
  • Description: The FASB will resume decision making in May on its pending consolidations proposal - whether a decision maker in the operation of an investment vehicle would be regarded as a principal or an agent. The answer to that question significantly affects whether an investment fund or other entity would have its activities reported in the umbrella financial statements of a parent. An emerging theme from FASB's nondecisionmaking meeting April 25 was that consolidation of entities resulting from the planned changes in accounting standards might not serve the needs of investors and other users of financial statements as well as the current method- investment vehicles' activities reported in non-consolidated statements.
  • Publisher: Washington: Bloomberg BNA
  • Language: English
  • Identifier: ISSN: 1558-6642
    EISSN: 1558-6669
  • Source: ProQuest Central
Back to results list
Go to Previous pagePrevious Result  14 NextGo to Next page
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait