Consolidation of Variable Interest EntitiesA 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.
View all issues in the Roadmap Series.
Stay Updated
Subscribe to receive Deloitte's Roadmaps:
Consolidation of Variable Interest Entities
(1497.37 KB)
