FASB considers consolidation rules change
Kovener, R.R.
Healthcare Financial Management Journal of the Healthcare Financial Management Association 49(9): 84-85
1995
ISSN/ISBN: 0735-0732 PMID: 10145098 Document Number: 441001
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.