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FASB Issues Private Company Council Proposal on Consolidation of Variable Interest Entities

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NORWALK, Conn.--(BUSINESS WIRE)--The Financial Accounting Standards Board (FASB) today issued for public comment a proposal outlining an alternative within U.S. Generally Accepted Accounting Principles (GAAP) for applying consolidation guidance to leasing companies under common control. Stakeholders are asked to provide comments on the Exposure Draft by October 14, 2013. “This proposal is intended to help lenders and other users better align the information used in assessing the financial positi

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