The consolidation framework - Identifying a VIE
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Text us your thoughts on this episodeWe continue our miniseries on consolidation accounting and dive into the evaluation of variable interests and the characteristics of a variable interest entity (VIE).In this episode, we discuss: 1:24 – An overview of the VIE model 3:30 – Determining whether there is a variable interest 11:25 – Identifying “at-risk” equity 15:28 – Evaluating whether an entity is a VIE by assessing the following characteristics exist: 16:00 – Insuffi...
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Text us your thoughts on this episodePwC provides a summary of the latest accounting, financial reporting, and regulatory updates to support your quarterly reporting.We begin this edition of The quarter close with a mid-year check-in on SEC comment letter trends. Spoiler alert: non-GAAP financial...
Published 06/19/24
Published 06/19/24
Text us your thoughts on this episodeWe conclude our miniseries on consolidation accounting with an episode on identifying the primary beneficiary of a VIE, the reporting entity required to consolidate the VIE. In this episode, we discuss:3:15 – Determining which entity should consolidate the...
Published 06/18/24
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