Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 52

Decision-making fees

Indirect interests held through related parties in common control arrangements should be considered on a proportional basis for determining whether fees paid to decision makers and service providers are variable interests. Currently, such relationships must be evaluated in its entirety instead of on a proportional basis. This change will reduce the number of entities that are required to consolidate VIEs due to the payment and receipt of decision-making fees.