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The latter requires consolidation, which proves not to be easy.
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Supporting our schools with an income tax does not require consolidation of districts.
A one-year delay would reduce the maximum required consolidation from £38bn to around £25bn.
The rules should be changed to require consolidation, or at least disclosure, of the profits and losses of the companies American Capital controls.
But he noted that the Financial Accounting Standards Board was expected to change the rules next year, and he said the new rule probably would require consolidation.
Andersen did not follow the existing rules anyway, says the FASB, which in the case of Enron's off-balance-sheet entities required consolidation.Will auditors blow the whistle on future Enrons?
The majority of historic buildings and archaeological remains made of earth exhibit important conservation problems, which require consolidation.
The paraffin wax was applied by either sprinkling, immersion or by brush in its molten state or as a solution in benzol wherever organic artefacts required consolidation.
"As we have settled into those changes, there are a number of areas that require consolidation to improve operations and limit the amount of hand-offs in our business processes".
When rotation affects consolidation but not identification [26], [27], rotated targets (requiring consolidation) should have a larger impact on performance than rotated distractors (requiring no consolidation).
This study has identified that competence and confidence are inexorably linked and require consolidation of skills through repeat performance.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com