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Proposed Accounting Update from the FASB’s Private Company Council - Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements

Thursday, September 12, 2013

The Financial Reporting Committee (“FRC”) of IMA (Institute of Management Accountants) submitted a letter to the Private Company Council (PCC) of the Financial Accounting Standards Board (FASB) to express views on their proposed accounting standard update on Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements.


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