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FASB discusses principal versus agent analysis

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Dec 12, 2013

At its meeting yesterday, the FASB discussed its proposed ASU, "Principal Versus Agent Analysis" and tentatively decided that the factors for determining whether a decision maker is a principal or an agent should be integrated into the existing guidance — a separate and distinct principal versus agent analysis would not need to be performed.

For more information, please see Deloitte's Accounting Journal Entry or the meeting minutes on the FASB's Web site.

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