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FASB Changes ‘Recast’ To ‘Disclosure,’ Certain Tax Treatment of Bus Comb

At its June 21, 2007 board meeting, in response to external reviewer comments on the Financial Accounting Standards Board’s (FASB) pre-ballot drafts on Business Combinations and Noncontrolling Interests, FASB voted to replace a certain requirement to recast net income attributable to noncontrolling interests vs. controlling interests under the new standard, with a disclosure requirement.... more » (FEI members only)

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