Consolidation of all majority-owned subsidiaries : an amendment of ARB No. 51, with related amendments of APB Option No. 18 and ARB No. 43, Chapter 12
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Consolidation of all majority-owned subsidiaries : an amendment of ARB No. 51, with related amendments of APB Option No. 18 and ARB No. 43, Chapter 12
(Financial accounting series, no. 032 . Proposed statement of Financial Accounting Standards)
Financial Accounting Standards Board of the Financial Accounting Foundation, c1986
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Cover title
"December 16, 1986"
"Exposure draft"
"Comment deadline: April 14, 1987"