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Ideas & Insights

 







Financial Reporting Insights

Balance sheet classification of deferred taxes

The FASB has concluded that deferred tax liabilities and assets should be classified as noncurrent in a classified statement of financial position.


Financial Reporting Insights

Disclosures for new accounting standards

The CAQ encourages preparers, audit committees and auditors to focus on the disclosure of impending changes in accounting principles.








White Paper

Fair value of a noncontrolling interest

A summary of the considerations involved in estimating the fair value of a noncontrolling interest recognized in business combination accounting.

  • Hill, Lindsay
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White Paper

FASB issues revisions to consolidation guidance

ASU 2015-02 is intended to make targeted improvements to the consolidation guidance in response to concerns expressed about the current guidance.

  • Stuart, Richard
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