Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
ASC 810 CONSOLIDATIONS
All legal entities are included in the scope of ASC 810. ASC 810 provides the primary authority for determining when presentation of consolidated financial statements is required. Consolidation is only required for legal entities within the scope of ASC 810. The only difference between the consolidation of a variable interest entity and a conventional consolidation of a voting interest entity in accordance with ASC 810‐10‐45 is the noncontrolling interest allocation. ASC 810‐10‐45‐18 specifies that the elimination of intraentity profit or loss is not affected by the existence of a noncontrolling interest and that the elimination may be allocated between the parent (the controlling interest) and the noncontrolling interests. ASC 810 stipulates that the usual condition that best evidences which party holds a controlling financial interest is the party that holds a majority voting interest.
ASC 810 CONSOLIDATIONS
All legal entities are included in the scope of ASC 810. ASC 810 provides the primary authority for determining when presentation of consolidated financial statements is required. Consolidation is only required for legal entities within the scope of ASC 810. The only difference between the consolidation of a variable interest entity and a conventional consolidation of a voting interest entity in accordance with ASC 810‐10‐45 is the noncontrolling interest allocation. ASC 810‐10‐45‐18 specifies that the elimination of intraentity profit or loss is not affected by the existence of a noncontrolling interest and that the elimination may be allocated between the parent (the controlling interest) and the noncontrolling interests. ASC 810 stipulates that the usual condition that best evidences which party holds a controlling financial interest is the party that holds a majority voting interest.
ASC 810 CONSOLIDATIONS
Herman, R. Paul (Autor:in) / De Morais Sarmento, Elsa (Autor:in)
Wiley GAAP 2021 ; 901-940
09.03.2021
40 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
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