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This paper focuses on the principle of control as it is applied in U.S. and international accounting consolidation rules. It also examines the progress being made towards convergence of these ... This project is aimed at reconsidering the consolidation principles included in Accounting Research Bulletin No.
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findarticles.com/p/articles/mi_hb6451/is_2_26/ai_n29191...
findarticles.com/p/articles/mi_hb6451/is_2_26/ai_n29191229/
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Aug 8, 2009 ... and experience in cost accounting, principles of consolidation and international accounting standards training. ...
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www.dgmarket.com/tenders/np-notice.do~4244271
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Abstract- The issuance by the Financial Accounting Standards Board (FASB) of the Discussion Memorandum (DM) 'Consolidation Policy and Procedures' has opened the debate on possible changes that should be made on generally accepted accounting principles (GAAP) for the consolidation of financial statements.
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www.nysscpa.org/cpajournal/old/12826669.htm
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Accounting principles for consolidation, valuation, determination of results and cash flows ... These accounting principles apply to the balance sheets and the statements of income and to the group companies included in the consolidation. All significant intercompany balances and transactions have been eliminated...
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www.group.tnt.com/annualreports/annualreport04/annual_r...
www.group.tnt.com/annualreports/annualreport04/annual_report_form_20f_2004/chapter12-06.html
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The Federal Reserve Board of Governors in Washington DC. ... The federal banking and thrift regulatory agencies are seeking comment on a proposed regulatory capital rule related to the Financial Accounting Standards Board's adoption of Statements of Financial Accounting Standards Nos.
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www.federalreserve.gov/newsevents/press/bcreg/20090826a...
www.federalreserve.gov/newsevents/press/bcreg/20090826a.htm
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166, Accounting for Transfers of Financial Assets, an Amendment of FASB Statement No. 140 (FAS 166), and Statement of Financial Accounting Standards No. 167, Amendments to FASB Interpretation No. 46(R) (FAS 167), on consolidation of variable interest entities (VIEs).
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www.fdic.gov/news/news/financial/2009/fil09049.html
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Notwithstanding the above, certain securitization vehicles (commonly known as qualifying special purpose entities) are not consolidated if they are distinct from and not controlled by the entities that transferred the assets into the vehicle, and their activities are legally ... [1] Accounting Policies...
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annualreport.deutsche-bank.com/2004/ar/notes/notes1-14/...
annualreport.deutsche-bank.com/2004/ar/notes/notes1-14/1accountingpolicies/principlesofconsolidation.php
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Principles of Consolidation ; ; Subsidiaries; Associates and Jointly Controlled Entities; ... All intercompany transactions, balances and unrealized gains on transactions between Group companies are eliminated on consolidation. Consistent accounting policies are applied throughout the Group for the purposes of consolidation.
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annualreport.deutsche-bank.com/2008/ar/notes/1accountin...
annualreport.deutsche-bank.com/2008/ar/notes/1accountingpolicies/principlesofconsolidation.html
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(3) Consolidation principles ... History: Consolidation principles ... Accounting and valuation principles...
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www.investkredit.at/ar/2004/notes/accountingandvaluatio...
www.investkredit.at/ar/2004/notes/accountingandvaluationprinciples/consolidationprinciples.php
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