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FASB 160 and its effects on minority holdings under credit facilities and in M&A transactions

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 5 2008

In December, 2007, the Financial Accounting Standards Board (FASB) adopted Statement No. 160, Noncontrolling Interests in Consolidated Financial Statements an amendment of ARB No. 51 (Statement No. 160