Back to basics: Consolidation—Getting started

Get a refresher on consolidation accounting, including an overview of the consolidation framework, the variable interest entity (VIE) and voting interest entity (VOE) models, and key scope considerations. This episode is part of our new Back to Basics series that revisits core accounting topics. This episode lays the foundation for our next three Back to basics episodes on consolidation. We’ll take a deeper look at identifying a VIE, determining which party, if any, should consolidate it, and...