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Consolidation and equity method of accounting
Accounting guide
A comprehensive guide to consolidation and equity method of accounting under U.S. GAAP.
The inaugural edition of our accounting and financial reporting guide, Consolidation and equity method of accounting, addresses the accounting for consolidation matters under U.S. GAAP reflecting 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 new accounting and financial reporting guide for Consolidation and equity method of accounting – 2015 edition to learn more.
Downloading the guide onto an iPad
- Click on the button below to open document:
Consolidation and equity method of accounting
- When the pdf opens, click anywhere on the guide and a menu will pop up at the top of the page with an option to “Open in iBooks” (top right). Click on this button.
- The guide will then be saved to your iBooks app for future access.
Related content
Episode 2: Overview of the new consolidation standard
Overview of the new consolidation standard which can impact companies across all industries.
Equity method: assessing significant influence
Do you have an equity method investee? Hear PwC's Brad Jansen share his insights on how to assess significant influence in the equity method of accounting.
John Bishop
Featured topics
Business combinations
Consolidation and equity method
Fair value measurement
Financial instruments and hedging
Foreign currency
IFRS in the US
Income tax
Insurance contracts
Lease accounting
Not-for-profit accounting
Pension accounting
Private company accounting
Revenue recognition
Stock compensation
Year-end financial reporting
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