Consolidation and equity method of accounting

Start adding items to your reading lists:
Sign in
or
Create your account
Save this item to:
This item has been saved to your reading list.

Accounting guide , PwC US

We’ve updated our Consolidation guide to reflect the latest standards and updated observations.

This guide was fully updated in May 2019.

Download the guide Consolidation and equity method of accounting

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)

  • Intercompany transactions

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. 

Downloading the guide onto an iPad

iPad
  1. Click on the button below to open document:
    Consolidation and equity method of accounting
  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.

Sign up for our weekly newsletter and alerts

Related content

Contact us

John Bishop

Partner, National Professional Services Group, PwC US

Email
Follow us
Issues Accounting and reporting Auditing Governance insights Regulations Tax Strategy and operations Cybersecurity Human resources Mergers & acquisitions Risk management Sustainability Technology
Featured topics Business combinations Consolidation and equity method Derivatives and hedge accounting Fair value measurement Financial instruments IFRS in the US Income tax and tax reform Insurance contracts Lease accounting Not-for-profit accounting Pension accounting Private company accounting Revenue recognition issues Stock compensation Year-end financial reporting
Publications Accounting guides EITF observer IFRS news In brief In depth In the loop Private company reporter PwC comment letters PwC point of view SEC comment letter trends The quarter close Weekly newsletter
Podcasts, webcasts and videos Podcasts Webcasts Videos On-demand CPE
Standard setters AICPA CAQ COSO EITF FASB GASB IASB PCAOB SEC
Industries Asset management Automotive Banking and capital markets Communications Energy and mining Entertainment and media Financial services Health industries Industrial products Insurance Private equity Power and utilities Private company services Retail and consumer Technology
About CFOdirect Newsletter signup What's new Resources Contact us

© 2016 - Sun Aug 25 23:05:37 UTC 2019 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.