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National Conference on Banks & Savings Institutions 2017


BAN17204 - Changes to the Variable Interest Model


Sep 12, 2017 7:30am ‐ Sep 12, 2017 8:20am

Standard: $49.00

Description

ASU 2015-02, effective in 2018, modifies the variable interest entity guidance in ASC 810, with significant impacts to the consolidation analysis for:

• Limited partnerships and certain LLCs
• Entities whose interests in VIEs are held through related parties
• Entities whose variable interests have historically been in the form of decision-maker fees


This session will focus on the major changes and give you practical tips on how to apply those changes to your consolidation conclusions.

Speaker(s):

Tags: Early Riser

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