VIE consolidation model : identifying primary beneficiary, reporting and disclosure rules / Joseph P. Sebik, C.P.A., Siemens Corporation.
2016
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Items
Details
Author
Title
VIE consolidation model : identifying primary beneficiary, reporting and disclosure rules / Joseph P. Sebik, C.P.A., Siemens Corporation.
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, Inc., [2016]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5175.
Formatted Contents Note
Detailed analysis. Overview & scope of portfolio
VIE consolidation model
Determining whether a reporting entity is the primary beneficiary of a VIE
Primary beneficiary's accounting for VIE assets, liabilities & noncontrolling interests
Disclosure requirements related to involvement VIEs
SEC comment letters
Working papers.
VIE consolidation model
Determining whether a reporting entity is the primary beneficiary of a VIE
Primary beneficiary's accounting for VIE assets, liabilities & noncontrolling interests
Disclosure requirements related to involvement VIEs
SEC comment letters
Working papers.
Summary
"Bloomberg Tax Accounting Portfolio 5175, VIE Consolidation Model: Identifying Primary Beneficiary; Reporting & Disclosure Rules 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 identification of the primary beneficiary of a VIE (the entity that is required to consolidate the VIE)."
Note
Authors: Joseph P. Sebik and Lisa Marie Starczewski, <august 11, 2017>.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on April 30, 2019; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Portion of Title
Variable interest entity consolidation model
Language
English
Record Appears in