Then the reporting entity must determine whether the entity under consideration for consolidation is a VIE or a voting interest entity. ASC 810 consists of two subtopics: ASC 810-10, Overall; and ASC 810-30, Research and Development Arrangements. All legal entities are included in the scope of...
ASC 850 requires that the nature and extent of leasing activities between related parties be disclosed. ASC 810 requires the following disclosures by the primary beneficiary of a VIE: • The nature, purpose, size, and activities of the VIE • The carrying amount and classification of consolida...
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...
⑤外部侧面两个单独调节螺钉对于已安装在阀门上的执行器更是精确方便,调节阀开和阀关位置,如需全行程调节时则另外在两个端盖处配置较长调节螺钉。 ⑥多功能位置指示器,现场可视化指示,符合VID/VIE3845、NAMUR标准槽,能安装并输出所有附件,如限位开关盒、电气定位器、位置传感器(倍加福、图尔克)。 ⑦气源接口符合NRM...
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⑥多功能位置指示器,现场可视化指示,符合VID/VIE3845、NAMUR标准槽,能安装并输出所有附件,如限位开关盒、电气定位器、位置传感器(倍加福、图尔克)。 ⑦气源接口符合NRMAR标准,可直接安装NUMAR标准电磁阀。 ⑧齿条背面的复合材料轴瓦和活塞导向环以及输出轴的轴承等为防止金属对金属的摩擦,并且增加润滑,使其低摩擦、长寿...
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...
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