Back to basics: Consolidation–Presentation and disclosure
From PwC's accounting podcast by PwC
September 8, 2026 · 27 min
About this episode
This episode discusses the presentation and disclosure aspects of consolidation accounting, including requirements for VIEs and VOEs.
To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how consolidated entities are reflected in the financial statements, the disclosure requirements for both variable interest entities (VIEs) and voting interest entities (VOEs), and what a company may need to disclose when it holds an interest in a VIE but does not consolidate it. Key topics and timestamps 2:28 – The purpose of consolidated finan...
Topics covered
- consolidation accounting
- presentation and disclosure
- financial statements
- disclosure requirements
- variable interest entities
- voting interest entities
Keywords
- consolidation
- financial statements
- disclosure requirements
- variable interest entities
- voting interest entities
Mentioned in this episode
Organizations: PwC, variable interest entities, voting interest entities
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