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Heads Up: FASB Amends the Consolidation Guidance Related to Variable Interest Entities

Volume 16, Issue 23


This issue of Heads Up discusses the FASB’s recently issued Statement No. 167, Amendments to FASB Interpretation No. 46(R). Statement 167 amends the consolidation guidance applicable to variable interest entities. The amendments will significantly affect the overall consolidation analysis under Interpretation 46(R).

Read more in the file attached below or visit the Heads Up Archive for past issues.

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