New Consolidation Rules Flummox Financial Reporting

By Tammy Whitehouse2010-04-20T00:00:00

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The new VIE evaluation process is here, but what does it really change?

2016-02-09T11:15:00Z By Tammy Whitehouse

Image: With yet another change in the guidance on when a company needs to consolidate a particular entity onto its balance sheet, all public companies need to walk through a new evaluation process in the first quarter, even if it doesn’t change the outcome. “It is a thicket,” says Adam ...
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Bracing for Tidal Wave of Accounting Changes

2010-06-02T00:00:00Z By Tammy Whitehouse
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U.K. financial regulator looks to streamline audit enforcement procedures

2025-10-15T19:16:00Z By Ruth Prickett

Auditors are supposed to keep businesses honest, but how much regulation is the optimum for the auditors – and how onerous and punitive should the enforcement regime be? A new consultation by the U.K. regulator, the Financial Reporting Council, opened on Oct. 1 and has put the vexed question of ...