FASB 94  1987

• Consolidation of All Majority-Owned Subsidiaries
• Amends APB Opinion 18 and ARB 43
• FASB summary
• FASB status

FIN 35 1981

• Accounting Changes Related to the Cost of Inventory
• Interprets APB 20
• FASB summary
• FASB status

Accounting Issues

Variable Interest Entities (FIN 46)