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This chapter discusses considerations related to intercompany transactions between a parent and its subsidiaries. This chapter also discusses other unique accounting matters such as collaborative arrangements, proportionate consolidation, and not-for-profit organization consolidation considerations.
Refer to FSP 18.6.2 for guidance on consolidation procedures when a reporting entity is required to consolidate a subsidiary with a different period end (i.e., lag reporting). Refer to EM 4.4 for additional guidance on lag reporting.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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