A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
This chapter provides clear explanations and practical examples for real‐world application of ASC 810, Consolidations. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 810 consists of two subtopics: ASC 810‐10; and ASC 810‐30, Research and Development Arrangements. ASC 810‐10 has three subsections: general; variable interest entities, which explains how to identify vies and when the reporting entity should consolidate the entity; and consolidation of entities controlled by contract, which provides guidance for entities that are not variable interest entities but are controlled by contract, including physician practices and physician practice management entities. ASC 810 provides the primary authority for determining when presentation of consolidated financial statements is required.
This chapter provides clear explanations and practical examples for real‐world application of ASC 810, Consolidations. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 810 consists of two subtopics: ASC 810‐10; and ASC 810‐30, Research and Development Arrangements. ASC 810‐10 has three subsections: general; variable interest entities, which explains how to identify vies and when the reporting entity should consolidate the entity; and consolidation of entities controlled by contract, which provides guidance for entities that are not variable interest entities but are controlled by contract, including physician practices and physician practice management entities. ASC 810 provides the primary authority for determining when presentation of consolidated financial statements is required.
ASC 810 Consolidations
Flood, Joanne M (author)
Wiley <fc>GAAP</fc> 2019 ; 923-960
2019-03-19
38 pages
Article/Chapter (Book)
Electronic Resource
English
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