KPMG guides and publications relevant to consolidation.
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.
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