This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

A Roadmap to Consolidation — Identifying a Controlling Financial Interest (2019)

Published on: 02 May 2019

This publication is a comprehensive guide to navigating the frequently complex consolidation accounting models. The 2019 edition reflects amendments made by ASU 2018-17 related to the private-company alternative and the alignment of certain assessments performed in the consolidation analysis. While the amendments do not represent wholesale changes such as those made by ASU 2015-02, they may significantly affect private companies that wish to apply the private-company alternative as well as certain decision makers. Updates made to the Roadmap since the 2018 edition are summarized in Appendix H.


Related Topics

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.