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The consolidation framework – Getting started
We kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the variable interest entity model in the next two episodes.In this episode, we discuss:02:59 - Background on the two consolidation models12:54 - The overall consolidation framework14:20 - The variable interest entity model20:25 - The voting interest entity model23:13 - Consolidation scope exceptions28:13 - VIE model scope exceptionsFor more information on this topic, read chapter 1 of our Consolidation guide. Additionally, follow this podcast on your…
The skinny
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