consensus

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consensus

(kŏn-sĕn′sĭs) [L. “agreement”]
Agreement, esp. universal agreement.
References in periodicals archive ?
The following consensuses were reached regarding investments accounted for under SOP 78-9 (either cost or equity method):
EITF Abstracts includes an example of the application of these consensuses to a limited partnership investment in an affordable housing project accounted for under the cost, equity and effective yield methods.
They should be disclosed only if the, activities of the acquired company that will not be continued are significant to the combined company's revenues or operating results or if the costs recognized under the consensuses as of the consummation date are material to the combined company.
By recognition of the effect in the periods in which they would have been recognized under the seller's application of the consensuses in Issue 89-5 before September 21, 1994.
The EITF observed that these consensuses do not address either the disposal of a business segment accounted for under APB Opinion no.
Consensus reached on issue (1) 1/20/94; consensuses reached on issues (2) and (3) 3/24/94
The consensuses reached were limited to RRCs that qualify for reinsurance accounting.
This month's column lists 1991 and 1992 FASB EITF consensuses adopted from July 11, 1991, through May 21, 1992 (see the side bar on page 104).
The E ITF also noted these disclosure requirements apply to options accounted for under the consensuses reached in Issue no.
The Securities and Exchange Commission requires public companies to comply with EITF consensuses.
The consensuses apply regardless of how the convertible preferred stock is classified on the balance sheet.