The Consolidation and equity method of accounting guide addresses the accounting for consolidation-related matters under US GAAP and has been updated to reflect the latest standards.
This guide was fully updated in May 2019.
The Consolidation and equity method of accounting guide discusses the consolidation framework and equity method of accounting, providing specific guidance and examples related to various topics, such as:
The consolidation framework
Variable interest entities (VIEs)
Voting interest entities (VOEs)
Equity method investments
Joint ventures (JVs)
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