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The article discusses various issues related to accounting standards and financial matters. It is reported in the article that the emerging issues task force of the Financial Accounting Standards Board (FASB) has reached a consensus on issues determining whether a general partner, or the general partners as a group, controls a limited partnership. It is further reported that the FASB has issued staff position, which stipulates that freestanding financial instruments originally issued as employee compensation that can be settled only by delivering registered shares should not be assumed to require net-cash settlement.