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Back to basics: Consolidation–Presentation and disclosure
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 financial statements and the guiding frameworks
6:20 – General consolidation presentation and disclosure…
The skinny
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