ASU 2018-17: FASB further amends consolidations guidance

Webcast overview

Filed under: Broad transactions

KPMG provides an update on consolidation guidance under US GAAP.  KPMG discusses amendments made to the consolidation guidance in ASU 2018-17.


  • All entities that are required to determine whether they should consolidate a legal entity under the variable interest entity guidance, including private companies that have elected the common control leasing alternative.


  • KPMG discusses how to apply the new private company variable interest entity exemption and decision maker variable interest criteria 

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Featured speakers

John Barbagallo

John Barbagallo

Managing Director, DPP, KPMG US

Angie Storm

Angie Storm

Partner, Dept. of Professional Practice, KPMG (US)

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