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.

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

  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.

Contact us

John Bishop

John Bishop

Partner, National Professional Services Group, PwC US

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