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  • Title: FASB considers consolidation rules change.
    Author: Kovener RR.
    Journal: Healthc Financ Manage; 1995 Sep; 49(9):84-5. PubMed ID: 10145098.
    Abstract:
    The Financial Accounting Standards Board (FASB) is considering a change in rules concerning the circumstances when an organization must present consolidated financial reports with its related organizations. This change could affect healthcare providers that have related foundations or have profit-making affiliates such as a property management company, laundry company, or collection bureau.
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