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The primary source of authoritative guidance on consolidation and deconsolidation is ASC 810. ASC 810 prescribes consolidation requirements specific to VIEs and VOEs (with specific guidance for VOE limited partnerships), and also provides general accounting and disclosure guidance for all other entities.
S-X 3A-02 through S-X 3A-03 include additional consolidation-related guidance applicable to SEC registrants. Reporting entities should be aware that VIE disclosures are incremental to disclosures required by other applicable areas of US GAAP (e.g., ASC 860, Transfers and Servicing; and ASC 820, Fair Value Measurements).

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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