Transcription of Consolidation (Topic 810) - FASB
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Consolidation (Topic 810) - FASB
No. 2014-07. March 2014. Consolidation ( topic 810 ). Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements a consensus of the Private Company Council An Amendment of the FASB Accounting Standards Codification . The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.
of the asset leased by the private company from the lessor entity. Examples of supporting leasing activities between the private company lessee and the lessor entity include issuance of a guarantee and provision of collateral on the obligations of the lessor entity that are related to the asset(s) leased to the private company lessee.
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