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
© 2016 - Sun Jan 24 06:34:31 UTC 2021 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.