Consolidations (topic 810) : improvements to financial reporting by enterprises involved with variable interest entities
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Consolidations (topic 810) : improvements to financial reporting by enterprises involved with variable interest entities
(Financial accounting series, no 329 . FASB accounting standards update ; no. 2009-17)
Financial Accounting Standards Board of the Financial Accounting Foundation, c2009
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注記
"An amendment of the FASB accounting standards codification"
"December, 2009"