Not-for-Profit Operating Reserve Policy

clarifies and establishes the basis of U.S. GAAP accounting for consolidation and VIEs. This ASU is a result of . FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R). ASU 2010-02, Consolidation (Topic 810)—Accounting and Reporting for Decreases in Ownership of a Subsidiary—a Scope Clarification ................
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