We’ve updated our Consolidation guide to reflect the latest standards and updated observations.
This guide was fully updated in May 2019.
Our 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. The 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)
Download our updated accounting and financial reporting guide, Consolidation and equity method of accounting, to learn more.
Also, listen to our podcast episode on Consolidation: Back to the basics with 5 things you need to know.
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