Consolidation and equity method of accounting

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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. 

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Consolidation standard (Topic 810) and equity method: PwC

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The FASB's new consolidation standard amends the current consolidation guidance. ASU 2015-02, Consolidation (Topic 810) applies to entities in all industries...

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Consolidation: Back to the basics: PwC accounting podcast

Consolidation: Back to the basics with 5 things you need to know

Consolidation is the foundation of financial reporting. Listen to 5 things you need to know to make sure you're getting it right.

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