Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 50
FASB ASU No. 2018-17, Consolidation Topic 810: Targeted Improvements to Related Party Guidance for Variable Interest Entities– Decision-Making Fees Why was this ASU issued?
ОглавлениеThe process to determine when the payment of decision-making fees was streamlined to reduce the number of entities that are required to consolidate Variable Interest Entities (VIEs) when decision-making fees are paid.
