The tension between management's desire to present financial results in their most positive light, and investor and regulator demands for more transparency didn't begin with Enron. But after Enron's demise, regulators took a hard look at rules previously used to determine who controls (and should consolidate) an entity.
Our purpose here is to highlight key differences in US GAAP and IFRS consolidation rules, and how recent changes to both can affect your deals.
Publications Search Page
