Wiley GAAP: Financial Statement Disclosure Manual

49ASC 810 CONSOLIDATIONS

1. Authoritative Literature
   1. Technical Alert
      1. Guidance
      2. Effective Dates
      3. Transition
   2. Subtopics
   3. Scope and Scope Exceptions
      1. Applying the Scope Guidance
      2. General Scope Exceptions
      3. Variable Interest Entities within Scope
      4. Variable Interest Entities Scope Exceptions
      5. Collateralized Financing Entity—Alternative Approach Scope Criteria
      6. ASC 810‐30, Research and Development Arrangements
   4. Consolidation Models—Introduction and Background
   5. The VIE Model
      1. Is the Reporting Entity the Primary Beneficiary?
      2. Measurement
      3. Reconsideration of VIE Status
   6. The Voting Interest Model
      1. Protective Rights
      2. Substantive Participating Rights
      3. Kick‐Out Rights
   7. ASC 810‐30, Research and Development Arrangements
      1. Sponsored Research and Development Activities
2. Practice Alert
3. Presentation and Disclosure Requirements
   1. Presentation
      1. Procedures
      2. Combined Financial Statements
      3. Noncontrolling Interest in a Subsidiary
      4. Attributing Net Income and Comprehensive Income to the Parent and the Noncontrolling Interest
      5. Changes in a Parent's Ownership Interest in a Subsidiary
      6. Variable Interest Entities
      7. Presentation of the New Entity's Common Stock by the Sponsor
   2. Disclosure
      1. Consolidation Policy
      2. Parent with a Less‐Than‐Wholly‐Owned Subsidiary
      3. Deconsolidation of a Subsidiary
      4. A Change in the Difference Between Parent and Subsidiary Fiscal Year‐Ends
      5. Variable Interest Entities
      6. Accounting Alternative
      7. Accounting Alternative for Entities Under Common Control
      8. Primary Beneficiary
      9. Primary Beneficiaries or Other Holders of ...