2 lists criteria for including components in Federal reporting entities (see pp. 75-77) and provides the following guidance with regard to components required by law or policy to issue financial statements prepared in accordance with accounting standards other than those constituting Federal GAAP.
In 2 you can find a list of criteria for adding components to Federal reporting entities.
mnli hypothesis: In 2 you can find a list of criteria for adding components to Federal reporting entities. premise: 2 lists criteria for including components in Federal reporting entities (see pp. 75-77) and provides the following guidance with regard to components required by law or policy to issue financial statements prepared in accordance with accounting standards other than those constituting Federal GAAP.