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FASB Accounting Standards Codification Manual
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Deloitte’s Roadmap: Consolidation — Identifying a Controlling Financial Interest
Chapter 6 — Silo Provisions
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Deloitte’s Roadmap: Consolidation — Identifying a Controlling Financial Interest
Chapter 6 — Silo Provisions
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Contents
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Chapter 6 — Silo Provisions
6.1 Introduction
6.2 Evaluation of Silos
6.3 Determining the Primary Beneficiary of the Host Entity and Silo