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A roadmap to consolidation — Identifying a controlling financial interest

Published on: Aug 30, 2016

The 2016 edition of this Roadmap reflects changes in the consolidation landscape introduced by the issuance of FASB Accounting Standards Update No. 2015-02, Amendments to the Consolidation Analysis, in February 2015. It incorporates additional interpretations and guidance as a result of FASB and SEC activity as well as developments in practice. A summary of the changes made to the Roadmap since the 2015 edition is available in Appendix G.

This publication was released by our US firm.


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