VIE consolidation model :: identifying variable interests and entities considered VIEs /: Joseph P. Sebik, C.P.A., Siemens Corporation.

Sebik, Joseph P.,; Starczewski, Lisa M.,; Tax Management Inc.,

VIE consolidation model : identifying variable interests and entities considered VIEs / Joseph P. Sebik, C.P.A., Siemens Corporation.

Sebik, Joseph P., author.; Starczewski, Lisa M., 1964- author.; Tax Management Inc., issuing body.

2015

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Author

Sebik, Joseph P., author.

Title

VIE consolidation model : identifying variable interests and entities considered VIEs / Joseph P. Sebik, C.P.A., Siemens Corporation.

Added Author

Starczewski, Lisa M., 1964- author.

Added Corporate Author

Tax Management Inc., issuing body.

Imprint

Arlington, VA : Tax Management Inc., [2015]-

Description

1 online resource.

Frequency

Updated irregularly

Series

Accounting policy & practice series ; 5174.

Formatted Contents Note

Detailed analysis. Overview and scope of portfolio
Consolidation models
Scope of VIE consolidation model
Calculating variability and identifying variable interests
Identifying a variable interest entity
Special issues involving VIES
Working papers.

Summary

"Bloomberg Tax Accounting Portfolio 5174, VIE Consolidation Model: Identifying Variable Interests and Entities Considered VIEs explains and analyzes U.S. Generally Accepted Accounting Principles (GAAP) relating to the variable interest entity (VIE) consolidation model. The Portfolio discusses in detail the scope of the VIE consolidation model, the identification of variable interests and the identification of variable interest entities."

Note

Authors: Joseph P. Sebik and Lisa Marie Starczewski, <december 4, 2015>.

Bibliography, etc. Note

Includes bibliographical references.

Source of Description

Description based on contents viewed on April 30, 2019; title from description page.

Location

www

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Alternate Title

BNA Premier package.