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: Consolidation

FASB Reaches Decisions On Certain Changes To Consolidation, VIE Guidance
At its Jan. 12, 2011 board meeting, the Financial Accounting Standards Board reached decisions on certain changes to be made to existing guidance on consolidations and variable interest entities (VIEs).
FEI Express Private Company Edition #83
New From FASB, IASB
In the first week of 2010, the FASB and the IASB held a joint board meeting by videoconference, released a number of new items, and made various announcements.
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