Back to basics: Consolidation—Getting started
About this episode
This episode provides a refresher on consolidation accounting and lays the foundation for further discussions on the topic.
Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) models, and key scope considerations. This episode is part of our new Back to Basics series that revisits core accounting topics. This episode lays the foundation for our next three Back to basics episodes on consolidation. We’ll take a deeper look at identifying a VIE, determining which party, if any, should consolidate it, and...
More episodes of PwC's accounting podcast
- Back to basics: Consolidation–Presentation and disclosures
- Back to basics: Consolidation—Determining the primary beneficiary
- Back to basics: Consolidation—Identifying a VIE
- Environmental credits: Understanding new FASB guidance
- Sustainability now: “Clearing the air” on GHG–August 2026
- California’s new cybersecurity audit requirements – Are you ready?
Explore listener stats, chart rankings, contacts and more on the PwC's accounting podcast podcast page.