Common Control Entities and Consolidation of Variable Interest Entities.

Tytuł:: Common Control Entities and Consolidation of Variable Interest Entities.
Autorzy:: Jones, Richard C.
Temat:: ACCOUNTING standards
FINANCIAL Accounting Standards Board
FINANCIAL performance
CORPORATE reorganizations
BUSINESS records
Źródło:: CPA Journal. Aug2018, Vol. 88 Issue 8, p50-55. 6p. 1 Color Photograph, 1 Chart.
: Czasopismo naukowe

Pełny tekst

The article discusses the common control entities as well as the consolidation of variable interest entities particularly in private companies that use separate legal entities to manage a diverse network of businesses and business interest. It focuses on the Accounting Standards Codification (ASC) Topic 810 and its related amendments. The history of the consolidation guidance of the Financial Accounting Standards Board (FASB) is also explored.

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