Back to basics: Consolidation—Identifying a VIE
About this episode
This episode provides a refresher on consolidation accounting, focusing on how to identify a variable interest entity (VIE).
Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key considerations, including understanding the entity’s purpose and design, identifying variable interests and equity at risk, and evaluating the characteristics used to determine whether an entity is a VIE. This episode is part of our new Back to basics series, where throughout the year, we’ll revisit core accounting topics. It is the second of f...
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