Roadmap
Consolidation — Identifying a
Controlling Financial Interest (November 2022)
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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.
Also available is the latest edition of
On the Radar, a
high-level summary of emerging issues and trends related to
the accounting and financial reporting topics addressed in
the Roadmap.
Be sure to check out other titles in Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.