Consolidation of Variable Interest EntitiesA Roadmap to Applying Interpretation 46(R)'s Consolidation Guidance |
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This third edition updates the second edition of Consolidation of Variable Interest Entities: A Roadmap to Applying Interpretation 46(R)'s Consolidation Guidance (published in December 2004). The new edition includes more than 140 questions and answers and reflects recent FASB and SEC developments and Deloitte & Touche LLP's recent experience in practice.
The third edition also includes 49 new proprietary Deloitte & Touche Q&As on topics such as the business scope exception; determining what variability to consider; implicit variable interests; how to consider interests held by related parties in determining which party should consolidate a variable interest entity; and calculating expected losses and residual returns.
Consolidation of Variable Interest Entities: A Roadmap to Applying Interpretation 46(R)'s Consolidat
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