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Our speaking participation:
Tuesday, September 12, 2017
7:30–8:20 a.m. — Session Number: 204
Changes to the Variable Interest Model
, Partner, National Professional Standards, Grant Thornton
ASU 2015-02, effective in 2018, modifies the variable interest entity guidance in ASC 810, with significant impacts to the consolidation analysis for:
- Limited partnerships and certain LLCs
- Entities whose interests in VIEs are held through related parties
- Entities whose variable interests have historically been in the form of decision-maker fees
This session focused on the major changes and gave you practical tips on how to apply those changes to your consolidation conclusions.
If you missed Graham’s presentation, access the slide deck here
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