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Deloitte’s Roadmap: Consolidation — Identifying a Controlling Financial Interest

Chapter 1 — Overview of the Consolidation Models

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Chapter 1 — Overview of the Consolidation Models 1.1 Which Consolidation Model to Apply 1.2 The VIE Model 1.3 The Voting Interest Entity Model 1.4 Key Differences Between the Voting Interest Entity Model and the VIE Model