Consolidation of Variable Interest Entities
A Roadmap to Applying the Variable Interest Entities Consolidation Model
The attached publication, A Roadmap to Applying the Variable Interest Entities Consolidation Model, which is part of Deloitte’s Roadmap series, includes all of Deloitte’s interpretive guidance on the variable interest entities consolidation model, as amended by Statement 167 (codified by ASU 2009-17). This new and amended interpretive guidance reflects (1) the issuance of Statement 167 and (2) the FASB Accounting Standards Codification.
We hope that you find this new Roadmap edition useful and informative.
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