Variable Interest Entities (VIE) SFAS 167 amended FIN 46(R) in June 2009 FIN 46(R) revised FIN 46 in December 2003 FIN 46 was issued in
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Noncontrolling Interests (NCI) SFAS 160 amended ARB 51 in December 2007 ARB 51 was issued in 1959 SFAS 160, December 2007 “Noncontrolling Interests in Consolidated
Consolidation SFAS 167 amended FIN 46(R) in June 2009 FIN 46(R) revised FIN 46 in December 2003 FIN 46 was issued in January 2003 as
Business Combinations SFAS No. 141R, Revised in December 2007 “Business Combinations” FSP FAS 141R-1, April 2009 “Accounting for Assets Acquired and Liabilities Assumed in a
Research and Development Arrangements SFAS 68, October 1982 “Research and Development Arrangements” Research and development arrangements Research and development is funded by other parties Forms
Research and Development Costs SFAS 2, October 1974 “Accounting for Research and Development Costs” General rule for research and development costs Research and development costs