Sustainability now: GHG reporting trends and challenges

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Back to basics: Consolidation–Presentation and disclosure

To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how consolidated entities are reflected in the financial statements, the disclosure requirements for both variable interest entiti ...  Show more

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

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