Understanding "mezzanine” equity

Understanding "mezzanine” equity

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Back to basics: Consolidation—Determining the primary beneficiary

We’re continuing our refresher series on consolidation accounting. In this episode, learn how to determine which party, if any, should consolidate a variable interest entity (VIE). We explore key considerations for identifying a VIE’s primary beneficiary, including assessing powe ...  Show more

Back to basics: Consolidation—Identifying a VIE

Get a refresher on consolidation accounting with a deeper look at how to determine whether an entity is a variable interest entity (VIE). We cover key considerations, including understanding the entity’s purpose and design, identifying variable interests and equity at risk, and e ...  Show more

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