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ENGAGE 2017


NAA1728 - Consolidation Model - Upcoming Changes


Jun 14, 2017 10:50am ‐ Jun 14, 2017 11:40am

Standard: $49.00

Description

This session will provide a discussion of the changes to the consolidation model - particularly the variable interest model - enacted pursuant to ASU 2015-02 (as amended by ASU 2016-17). These changes are particularly impactful to fund managers and limited liability partnerships (and similar entities).

Learning Objectives:

  • Be able to describe the changes in the consolidation model
  • Be able to identify the impact of changes in the consolidation model on existing consolidation conclusions

Speaker(s):

Tags: NAA

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