Consolidation of variable interest entities
Subtitle: an interpretation of ARB no. 51
By: Financial Accounting Standards Board of the Financial Accounting Foundation.
Contributors: American Institute of Certified Public Accountants. Committee on Accounting Procedure.
Edition: Rev. Dec. 2003.
Series: FASB interpretation,; no. 46; Financial accounting series,; no. 251-C
Publisher: Financial Accounting Standards Board
Published: 2003
Place of publication: Norwalk, Conn
Language: eng
Number of pages: 79
Subjects: Financial statements, Consolidated -- Standards -- United States.; Consolidation and merger of corporations -- Accounting -- Standards -- United States.
Notes: Includes bibliographical references.
"December 2003."