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Deloitte Periodicals - Heads Up, March 25, 2010

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FASB and IASB Publish Exposure Draft on Reporting Entity Concept for the Conceptual Framework

This issue discusses the FASB's and IASB's proposal to develop a common definition of the "reporting entity concept" as part of the boards' joint project to develop a common conceptual framework.

Publication date: 3/2010 | File size: 93 KB