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SEC
SEC Reporting Interpretations Manual
Deloitte's Roadmap: SEC Reporting Considerations for Equity Method Investees
Chapter 3 — Measuring Significance
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Deloitte's Roadmap: SEC Reporting Considerations for Equity Method Investees
Chapter 3 — Measuring Significance
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Chapter 3 — Measuring Significance
3.1 The Significance Tests
3.2 When to Reassess Significance