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A Roadmap to Consolidation — Identifying a Controlling Financial Interest (2017)

Published on: Aug 31, 2017

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. The 2017 edition contains new interpretations and guidance as a result of FASB and SEC activity as well as developments in practice since publication of the 2016 edition of this Roadmap. Appendix H of the Roadmap summarizes the changes made in the 2017 edition.


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