2 lists criteria for including components in Federal reporting entities (see pp. 75-77) and provides the following guidance with regard to components required by law or policy to issue financial statements prepared in accordance with accounting standards other than those constituting Federal GAAP.
In 2 you can find a list of criteria for adding components to Federal reporting entities.
And if you really cannot face the excitement and exhilaration of croseng Wrynose and Hardknott passes, this road offers a far less taxing way to reach the coast and the far west of the Lakeland.