AICPA National Conference on Banks and Savings Institutions

Grant Thornton provides insights and solutions to today’s challenges. In this time of increased public scrutiny and complex regulatory demands, banks, thrifts and other financial institutions need straightforward business guidance, delivered ethically and professionally.

Hear from our subject matter experts on what matters to you, including responding to evolving regulatory requirements, managing and optimizing risks, and navigating complex transactions.  For additional information, please contact:

Related industry and service line offerings   •   Audit Services
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Graham Dyer
Financial Services
T +1 214 561 2385
Jeff Honeycutt
Financial Services
T +1 704 632 6812
Our speaking participation: Tuesday, September 12, 2017
7:30–8:20 a.m. — Session Number: 204
Changes to the Variable Interest Model

Graham Dyer, 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.

We polled your peers on Twitter about their institution’s needs and areas of focus. Here’s what they said:

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Want updates on the most critical issues impacting you? Check out our listing of thought leadership below for additional information and insights into your most pressing concerns.

Variable Interest Entity Analysis
  • Measuring credit losses on financial instruments
  • ALLL — Historical Loss Calculation

  • Transition resource group for credit losses
  • Accounting for financial instruments
  • Proposal to amend hedge accounting guidance

Financial Services