Objective
The staff has prepared this summary of Board decisions for information purposes only. Those Board decisions are tentative and do not change current accounting. Official positions of the FASB are determined only after extensive due process and deliberations.
The objective of this research project was to develop a specific proposal for a project to consider the financial accounting and reporting for unconsolidated entities. The scope of such a project may include reconsideration of some or all of the guidance in APB Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock.
