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A Roadmap to Consolidation — Identifying a Controlling Financial Interest (2020)

Published on: 17 Jul 2020

This publication breaks down the requirements in ASC 8101 and reconstructs them in a logical narrative, making them easier to understand and apply. While the discussion focuses primarily on the complexities of identifying whether a legal entity is a variable interest entity (VIE) and whether a reporting entity should consolidate the VIE, it also addresses the voting interest entity model and provides a framework for its application.

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