Accounting policy & practice series ; 5174.
"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."
Authors: Joseph P. Sebik and Lisa Marie Starczewski, .
Bibliography, etc. Note
Includes bibliographical references.
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.
Digital File Characteristics
Source of Description
Description based on contents viewed on April 30, 2019; title from description page.