A roadmap to consolidation — Identifying a controlling financial interest
The 2016 edition of this Roadmap reflects changes in the consolidation landscape introduced by the issuance of FASB Accounting Standards Update No. 2015-02, Amendments to the Consolidation Analysis, in February 2015. It incorporates additional interpretations and guidance as a result of FASB and SEC activity as well as developments in practice. A summary of the changes made to the Roadmap since the 2015 edition is available in Appendix G.
This publication was released by our US firm.