Webcast overview
Specialists from our Department of Professional Practice explore hot topics related to evaluating legal entities for consolidation. They will cover the analysis of corporations versus partnerships, challenges when determining a variable interest entity’s (VIE) primary beneficiary, and other consolidation assessment practical complexities.
Applicability
- All companies
Event contents
- Determining whether a legal entity is a corporation or partnership and the effects thereof
- Identifying the primary beneficiary when multiple parties have decision-making rights
- Assessing consolidation in related party groups
- Application complexities observed in recent transaction trends
Featured speakers
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Resource
Handbook: Consolidation
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
Reference Library
In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of financial reporting issues.
Handbooks
KPMG handbooks that include discussion and analysis of significant issues for professionals in financial reporting.