ASC 810financial statementsgenerally accepted accounting principleslegal entitiesreporting entityvariable interest entityvoting interest modelAccounting Standards Codification (ASC) 810, Consolidations, provides the primary authority for determining when presentation of consolidated financial statements is required. ...
ASC 810 Consolidations 来自 ResearchGate 喜欢 0 阅读量: 161 作者: JM Flood 出版社: John Wiley & Sons, Ltd 摘要: Accounting Standards Codification (ASC) 810, Consolidations, provides the primary authority for determining when presentation of consolidated financial statements is required. Consolidation...
ASC 810 — Consolidation ASC 815 — Derivatives and Hedging ASC 820 — Fair Value Measurement ASC 825 — Financial Instruments ASC 830 — Foreign Currency Matters ASC 832 — Government Assistance ASC 835 — Interest ASC 840 — Leases ASC 842 — Leases(New) ASC 845 — Nonmonetary Transactions ...
wiley gaap 2015 (interpretation and application of generally accepted accounting principles 2015) asc 810 consolidations 热度: Consolidation of Variable Interest Entities A Roadmap to Applying the Variable Interest Entities Consolidation Model 热度: 相关推荐 Variableinterestentityaccountingconsiderations: ...
Topic 720 Other ExpensesASC专题720“其他费用”ASC Topic 730 Research and DevelopmentASC专题730“研发”ASC Topic 740 Income TaxesASC专题740“所得税”ASC Topic 805 Business CombinationsASC专题805“企业合并”ASC Topic 808 Collaborative ArrangementsASC专题808“合作安排”ASC Topic 810 ConsolidationASC专题810...
ASC Topic 810 Consolidation ASC专题810“合并” ASC Topic 815 Derivatives and Hedging ASC专题815“衍生和对冲交易” ASC Topic 820 Fair Value Measurement ASC专题820“公允价值计量” ASC Topic 825 Financial Instruments ASC专题825“金融工具” ASC Topic 830 Foreign Currency Matters ...
From the standpoint of the lessee, it is critical for the accountant to first determine whether the relationship between the entities requires consolidation as a VIE under ASC 810. This is discussed in detail in the chapter on ASC 810. If consolidation is required, the effects of the lease re...
Neither a business combination accounted for by the acquisition method nor the consolidation of a variable interest entity (VIE) pursuant to Topic 810 is a change in reporting entity. Direct Effects of a Change in Accounting Principle.Those recognized changes in assets or liabilities necessary to ef...
Dealmakers are also waiting for the next moves of China Mobile, Russia-based MTS, Vimpelcom and MegaFon, as well as Turk Telecom and Turkcell, all of which are expected to engage in the consolidation wave. Telecom operators are being won over to the idea that they no longer need complete...
This chapter discusses the ASC 810 Consolidation. Consolidation of Entities Controlled by Contract, which provides guidance for entities that are not variable interest entity (VIEs) but are controlled by contract, including physician practices and physician practice management entities. An entity is ...