Private company VIE alternative
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Private company VIE alternative

3 years ago · 179.1 KB Download

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A two-part CPEA series

In October 2018, the FASB issued Accounting Standards Update (ASU) 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities, providing private companies an alternative to not apply variable interest entity (VIE) guidance to certain common control arrangements. Effectively, the amendments in ASU 2018-17 expand and supersede the private company alternative provided by ASU 2014-07, Consolidation (Topic 810): Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements (A Consensus of the

Download the Overview report of the PCC VIE alternative

File name: CPEA-PCC-VIE-Alternative.pdf

Download the Financial reporting implications of electing the PCC VIE alternative report

File name: CPEA-PCC-VIE-Alternative-Reporting.pdf

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