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On the Horizon -- FASB clarifies NFP consolidation guidance

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Contents FASB      Board clarifies consolidation guidance for NFPs
     Proposal to address the balance sheet classification of debt
     Changes proposed to inventory disclosure requirements
     Q1 2017 FASB Outlook e-newsletter published

AICPA      GACQ issues flyer on single audits

CIGIE updates guides on reviews of single audits FAC retiring 2010 Data Collection Form processing