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Title: Determining the Variability to Be Considered in Applying FASB Interpretation No.

By No. Fin (r


1. This FASB Staff Position (FSP) addresses how a reporting enterprise should determine the variability to be considered in applying FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest Entities. 2. The variability that is considered in applying Interpretation 46(R) affects the determination o

Year: 2006
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