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“For tracking litigation, enforcement, and regulatory developments, Compliance Week
should be your prime source.”- Chief Compliance Officer and VP of Legal Affairs, Arrow Electronics
FASB Tackles How to Present Partial Sales of Nonfinancial Assets
In its quest to clarify how to define “business” for the sake of accounting rules, FASB is wading into how to account for partial sales of nonfinancial assets. FASB has tentatively decided that all transactions where an entity retains an equity interest in an asset or receives an equity interest ...
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