This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Heads Up — Board Proposes Amendments to Consolidation Guidance

Published on: 04 Nov 2011

This issue of Heads Up discusses the FASB’s recently issued proposed Accounting Standards Update Principal Versus Agent Analysis, which would provide guidance on assessing whether a decision maker is a principal or an agent when performing a consolidation analysis.


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.