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The Best Movies and Shows in September
We Love These Hollywood Power Couples
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ASU 2018-17: A Private Company Accounting Alternative for Variable Interest Entities Under Common Control
November 19, 2018
Private Company Audits
About
Contact
Submit RFP
Privacy Policy
We offer tailored solutions — whether private company or owner; public or private fund, adviser or fund service provider; or Fortune 1000 enterprise. Learn how we can help you.
Our industry experience means you can find professionals who speak your language and bring earned insights to the table. Learn how we can help you.
Our team wants to help your team stay up to date. Browse our thought leadership, events and news for insights and a point of view on business-critical topics.
Browse valuable articles and publications our experts have written to help you and your organization answer key questions — and consider new ones.
Join us in person and online for events that address timely topics and key business considerations.
Find out what is happening at Cohen & Company, from industry recognitions and growth updates, to where we are contributing to important media stories.
Businesses have been intensely focused on dealing with additional regulation surrounding variable interest entities (VIEs) since the fallout from Enron and other accounting scandals. For nonpublic companies, this has meant working through complex accounting rules to determine whether or not certain related-party entities need to be consolidated. FASB, with input from stakeholders and advice from the Private Company Council, has tried to improve and simplify accounting requirements for private company reporting in recent years.
Accordingly, in October 2018 FASB issued Accounting Standards Update (ASU) 2018-17, Consolidation: Targeted Improvements to Related Party Guidance for Variable Interest Entities . The changes in ASU 2018-17 supersede and expand on ASU 2014-07, Consolidation: Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements. Whereas ASU 2014-17 was limited to lease arrangements with commonly controlled entities, the private company accounting alternative allowable under 2018-17 expands the scope to all qualifying common control arrangements.
The private company accounting alternative applies to all entities except for public business entities, not-for-profit entities and employee benefit plans, as defined.
Work with your accounting advisors to:
Please contact a member of your service team for further discussion.
Cohen & Company is not rendering legal, accounting or other professional advice. Information contained in this post is considered accurate as of the date of publishing. Any action taken based on information in this blog should be taken only after a detailed review of the specific facts, circumstances and current law.
Receive insights from our specialists in a variety of areas and timely information on upcoming events directly to your inbox as they go live in our online Knowledge Center.
About
Careers
Contact
Client Portal
Services
Industries
Knowledge Center
People
Assurance Services
Employee Benefit Plan Audits
Investment Company Audits
Private Company Audits
SOC Readiness & Compliance
Tax Services
Federal Tax Planning & Compliance
High Net Worth & Wealth Transfer
International Filings & Structuring
Investment Company Tax
State & Local Tax
Tax Credits & Incentives
Transaction Tax Planning
Advisory Services
Business Valuations
Data & Insights
Digital Finance Solutions
IT Strategy & Implementation
M&A Advisory
Outsourced Accounting Solutions
Risk Assurance & Advisory
Transaction Services
Turnaround & Restructuring
Digital Assets
Investment Companies
Manufacturing
Private Companies
Private Equity
Real Estate & Construction
Technology & Life Science
About
Careers
Contact
Client Portal
ASU 2018-17: A Private Company Accounting Alternative for Variable Interest Entities Under Common Control
November 19, 2018
Private Company Audits
About
Contact
Submit RFP
Privacy Policy
We offer tailored solutions — whether private company or owner; public or private fund, adviser or fund service provider; or Fortune 1000 enterprise. Learn how we can help you.
Our industry experience means you can find professionals who speak your language and bring earned insights to the table. Learn how we can help you.
Our team wants to help your team stay up to date. Browse our thought leadership, events and news for insights and a point of view on business-critical topics.
Browse valuable articles and publications our experts have written to help you and your organization answer key questions — and consider new ones.
Join us in person and online for events that address timely topics and key business considerations.
Find out what is happening at Cohen & Company, from industry recognitions and growth updates, to where we are contributing to important media stories.
Businesses have been intensely focused on dealing with additional regulation surrounding variable interest entities (VIEs) since the fallout from Enron and other accounting scandals. For nonpublic companies, this has meant working through complex accounting rules to determine whether or not certain related-party entities need to be consolidated. FASB, with input from stakeholders and advice from the Private Company Council, has tried to improve and simplify accounting requirements for private company reporting in recent years.
Accordingly, in October 2018 FASB issued Accounting Standards Update (ASU) 2018-17, Consolidation: Targeted Improvements to Related Party Guidance for Variable Interest Entities . The changes in ASU 2018-17 supersede and expand on ASU 2014-07, Consolidation: Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements. Whereas ASU 2014-17 was limited to lease arrangements with commonly controlled entities, the private company accounting alternative allowable under 2018-17 expands the scope to all qualifying common control arrangements.
The private company accounting alternative applies to all entities except for public business entities, not-for-profit entities and employee benefit plans, as defined.
Work with your accounting advisors to:
Please contact a member of your service team for further discussion.
Cohen & Company is not rendering legal, accounting or other professional advice. Information contained in this post is considered accurate as of the date of publishing. Any action taken based on information in this blog should be taken only after a detailed review of the specific facts, circumstances and current law.
Receive insights from our specialists in a variety of areas and timely information on upcoming events directly to your inbox as they go live in our online Knowledge Center.
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