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NAA1920 - Variable Interest Entities

Jun 11, 2019 12:25pm ‐ Jun 11, 2019 1:40pm

Standard: $49.00


This session will provide a plain English overview of Variable Interest Entity guidance with a focus on private companies. We’ll also take a deeper dive into the private company accounting alternative finalized in Accounting Standards Update 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities.

Learning objectives:

  1. Obtain a fundamental understanding of VIE guidance.
  2. Obtain a detailed understanding of the private company accounting alternative to scope entities under common control out of VIE guidance.


Tags: NAA

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