Response to the FASB "Preliminary Views on Major Issues Related to Consolidation Policy"
本文是美国会计协会对FASB关于合并政策初步意见的回应，建议要求企业合并所有控制实体，并讨论企业目标及最低权益水平限制。
Abstract Focuses on the response of American Accounting Association to the Financial Accounting Standards Board's article, Preliminary Views on Consolidation Policy. Suggestions on disclosures including requirement for entity to consolidate all controlled entities; Objectives of a business enterprise; Preclusion of a minimal level of equity interests.