KPMG guides and publications relevant to consolidation.
January 03, 2019
Latest edition: KPMG provides its guidance on the consolidation of VIEs – with in-depth analysis and examples.
November 02, 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 12, 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.
May 20, 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 15, 2016
Speakers from regulators, standard setters and others discussed recent developments in accounting, auditing and financial reporting – and KPMG observations.
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