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Accounting guide , PwC US

The Consolidation accounting guide addresses the accounting for consolidation-related matters under US GAAP.

This guide was partially updated in November 2020.

The Consolidation guide discusses the consolidation framework, providing specific guidance and examples related to various topics, such as:

  • The consolidation framework

  • Variable interest entities (VIEs)

  • Voting interest entities (VOEs)

  • Intercompany transactions

Downloading the guide onto an iPad

  1. Click on the button below to open document:
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

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Beth Paul

Beth Paul

Partner, National Professional Services Group, PwC US

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