Preliminary views on major issues related to consolidation policy.
Contributors: Financial Accounting Standards Board.
Series: Financial accounting series -- no. 140-B
Publisher: Financial Accounting Standards Board
Published: 1994
Place of publication: Norwalk, Conn
Language: eng
Number of pages: 22
Subjects: Accounting; Exposure drafts; Financial statements, Consolidated
Other titles: Consolidation policy
Notes: "August 26, 1994"

"Comments are requested by December 31, 1994."