资源描述：
《Consolidation of Variable Interest Entities》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、ConsolidationofVariableInterestEntitiesARoadmaptoApplyingtheVariableInterestEntitiesConsolidationModelMarch2010FASBmaterial,copyright©bytheFinancialAccountingFoundation,401Merritt7,POBox5116,Norwalk,CT06856-5116,isreproducedwithpermission.Thispublicationisprovided
2、asaninformationservicebytheAccountingStandardsandCommunicationsGroupofDeloitte&ToucheLLP.Itdoesnotaddressallpossiblefactpatternsandtheguidanceissubjecttochange.Deloitte&ToucheLLPisnot,bymeansofthispublication,renderingaccounting,business,financial,investment,legal
3、,tax,orotherprofessionaladviceorservices.Thispublicationisnotasubstituteforsuchprofessionaladviceorservices,norshoulditbeusedasabasisforanydecisionoractionthatmayaffectyourbusiness.Beforemakinganydecisionortakinganyactionthatmayaffectyourbusiness,youshouldconsulta
4、qualifiedprofessionaladvisor.Deloitte&ToucheLLPshallnotberesponsibleforanylosssustainedbyanypersonwhoreliesonthispublication.Asusedinthisdocument,“Deloitte”meansDeloitte&ToucheLLP,asubsidiaryofDeloitteLLP.Pleaseseewww.deloitte.com/us/aboutforadetaileddescriptionof
5、thelegalstructureofDeloitteLLPanditssubsidiaries.March2010ContentsAcknowledgments1Introduction2Section1—Overview,Background,andScope51.01DeterminingWhichConsolidationModeltoApply6SubstantiveTermsandArrangements81.02ConsiderationofSubstantiveTerms,Transactions,andA
6、rrangements8ScopeandScopeExceptions9OverallScopeConsiderations101.03ApplicationoftheVIEModelinASC810-10toNon-SPEs101.04QualificationofaSPEasaVotingInterestEntity101.05ApplicationoftheVIEModelinASC810-10toMultitieredLegalEntityStructures111.06ApplicationoftheVIEMod
7、elinASC810-10toaSingleEntityHeldbyaHoldingCompany121.07EliminationoftheQSPEScopeException13ScopeExceptionforEmployeeBenefitPlans141.08DeterminingWhetherEmployeeBenefitPlansShouldApplytheVIEModelinASC810-10toTheirInvestments14ScopeExceptionRelatedtoInvestmentsAccou
8、ntedforatFairValue141.09ScopeExceptionforCertainInvestmentCompanies15ScopeExceptionforGovernmentalOrganizations151.10DefinitionofGovernmentalOrganizatio
