Required subscriptions
- US GAAP
This Roadmap breaks down the requirements in ASC 810 and
reconstructs them in a logical narrative, making them easier to understand and
apply. While the discussion focuses primarily on the complexities of identifying
whether a legal entity is a variable interest entity (VIE) and whether a reporting
entity should consolidate the VIE, it also addresses the voting interest entity
model and provides a framework for its application.