United States

Defining Issues: EITF Reaches Two Final Consensuses

Mar 18, 2013
From the Financial Reporting View

This Defining Issues reports that the FASB’s Emerging Issues Task Force (EITF) discussed four issues at its March 14, 2013, meeting and reached two final Consensuses on the accounting for certain personnel services provided to a not-for-profit entity by an affiliate and on the fair value measurement of financial assets and financial liabilities held by a consolidated collateralized financing entity.

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