All Variable Interest Entities (or VIEs) SEC articles

  • Blog post

    SEC Cautions Companies on Consolidation Analyses

    2014-12-17T09:00:00Z

    Image: The Securities and Exchange Commission is looking closely at who consolidates a variable interest entity, noticing variations in how companies apply existing guidance. Professional Accounting Fellow Christopher Rogers said at a recent conference that staff is looking into issues surrounding the application of shared power, determining when a decision ...