This site uses cookies to provide you with a more responsive and personalized 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.

Global > United States > Services > Audit & Enterprise Risk Services > Financial Statement & Internal Control Audit > Accounting Standards & Communications

Global site selector

Heads Up: Board Proposes Amendments to Consolidation Guidance

Volume 18, Issue 34

DOWNLOAD

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.

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

Heads Up and other information on accounting and financial disclosure also can be found in the Technical Library: The Deloitte Accounting Research Tool. Technical Library, a subscription-based research tool, includes material from the Financial Accounting Standards Board (FASB), Emerging Issues Task Force (EITF), American Institute of Certified Public Accountants (AICPA), Securities and Exchange Commission (SEC), and International Accounting Standards Board (IASB), in addition to our own accounting manual and interpretive accounting guidance. Updated every business day, the Technical Library has an intuitive design and navigation system. Powerful search features enable users to locate information quickly, at any time and from any computer.