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Deloitte LLP Response to Consolidations Exposure Draft

Published on: Nov 11, 2013

Deloitte responded to the Accounting Standards Board’s exposure draft regarding the proposed changes to the accounting guidance on Consolidations in Part II of the CPA Canada Handbook.

We generally agree with the proposals. We made a number of suggestions where we believe the guidance may be strengthened and/or clarified to assist users in applying the proposed standard.


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