Filter by
Sort by
Handbook: Consolidation
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
Consolidation - Hot topics
KPMG specialists discuss hot topics for evaluating legal entities for consolidation under ASC 810.
September 10, 2024
Proposed ASU addresses business combinations with VIEs
The proposed ASU would reduce differences in the accounting acquirer when the transaction involves a VIE.
Consolidation of VIEs
Consolidating food giants
The consolidation trend in the grocery industry continues with Kroger’s $24.6 billion bid for Albertsons.
Targeted change to VIE primary beneficiary test
ASU changes VIE analysis of indirect interests held through related parties under common control. Now on a proportionate basis.
OECD: Consolidated report on Amount B
Incorporates materials on Amount B released from February 2024 until December 2024
Quiet consolidation: Q3’23 M&A trends in Financial Services
Q3'23 sees a drop in financial services M&A activity, but better days may lie ahead.
Consolidations continue: Q2’24 M&A trends in ENRC
Companies in the ENRC sector are leveraging strategic acquisitions and innovative pricing strategies to drive growth amid challenges.
OECD: Consolidated commentary on Pillar Two rules, updated Pillar Two examples
The OECD released a consolidated commentary to Pillar Two global anti-base erosion (GloBE) rules.