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Tags archive: consolidation

Home /Tag: consolidation
December 2017 Issue

ICYMI | Private Company Accounting Standards

Survey of New York CPAs Finds Adoption Slow

By  Nicholas J. Mastracchio, PhD, CPA and Heather M. Lively, CPA

January 2019 0

The CPA profession has been debating the concept of separate accounting standards for closely held businesses for over 40 years. In the December 1972 Journal of…

Featured

Common Control Entities and Consolidation of Variable Interest Entities

By  Richard C. Jones, PhD, CPA

August 2018 0

The consolidation and reporting of related entities can be a complicated accounting topic, particularly for private companies that use separate legal entities to manage a…

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  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
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