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All Tags » FASB » FAS 160 » business combin... » international convergence (RSS)
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By Jay J. Jacobs, CPA
A long-awaited overhaul of accounting for business combinations and consolidations was recently completed by the Financial Accounting Standards Board (FASB). FASB issued a revised FAS 141, Business Combinations (FAS 141R) and the new FAS 160, Noncontrolling Interests in Consolidated Financial Statements, which is an ...
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