KPMG guides and publications relevant to consolidation.
November 13, 2019
KPMG Executive Education’s seminar participants will come away better prepared to manage the complexities of all aspects of accounting for foreign operations.
December 05, 2016
Speakers from regulators, standard setters and others discussed recent developments in accounting, auditing and financial reporting – and KPMG observations.
November 07, 2019
August 13, 2019
Latest edition: KPMG provides its guidance on the consolidation of VIEs – with in-depth analysis and examples.
October 01, 2018
KPMG reports on ASU 2018-17, which expands the private company VIE exemption and changes fee guidance for decision makers.
September 19, 2017
FASB proposes to reorganize the consolidation guidance into separate sections for voting interest entities and variable interest entities
June 30, 2017
KPMG reports on a proposed ASU for ASC 810. FASB proposes to provide a private company alternative and make targeted improvements to the related party guidance for VIEs.
January 02, 2017
The amendments clarify the consolidation guidance for NFPs (ASC 958-810).
October 27, 2016
ASU changes VIE analysis of indirect interests held through related parties under common control. Now on a proportionate basis.
Receive timely updates on accounting and financial reporting topics from KPMG.
Visit KPMG's Accounting Research Online for financial reporting resources.