Replay - Talking ESG: Can AI be sustainable?

Replay - Talking ESG: Can AI be sustainable?

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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

Back to basics: Consolidation—Getting started

Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) models, and key scope considerations. This episode is part of our new Back to Basics series that revisits core ac ...  Show more

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