What is a controlling financial interest? How did the FASB define this in FIN 46(R)? What are typical difficulties in ascertaining whether control exists where perhaps no voting interest is actually maintained? Please choose a recent business combination not covered in your reading, and address what you feel their motives were for the combination. Do you see any problems with their decision to combine? Please do not plagiarize from the internet, I have already checked the internet and need further explanation.