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Private company VIE alternative
Jan 16, 2019 · 179.1 KB Download
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In October 2018, the FASB issued Accounting Standards Update (ASU) 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities, providing private companies an alternative to not apply variable interest entity (VIE) guidance to certain common control arrangements. Effectively, the amendments in ASU 2018-17 expand and supersede the private company alternative provided by ASU 2014-07, Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements (A Consensus of the
Download the Overview report of the PCC VIE alternative
File name: CPEA-PCC-VIE-Alternative.pdf
Download the Financial reporting implications of electing the PCC VIE alternative report
File name: CPEA-PCC-VIE-Alternative-Reporting.pdf
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