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The equity at risk should be sufficient for the VIE to finance its activities without additional support.

A VIE’S PRIMARY BENEFICIARY TYPICALLY IS ABLE to make decisions about the entity and share in profits and losses.

IAS 31 Interests in Joint Ventures sets out the accounting for an entity's interests in various forms of joint ventures: jointly controlled operations, jointly controlled assets, and jointly controlled entities.

The inaugural edition of our accounting and financial reporting guide, Consolidation and equity method of accounting, addresses the accounting for consolidation matters under U. ASU 2015-02, Consolidation (Topic 810) applies to entities in all industries and provides a new scope exception to registered money market funds and...

The guide discusses the consolidation framework and equity method of accounting, providing specific guidance and examples related to various topics such as: The FASB's new consolidation standard amends the current consolidation guidance.

The standard permits jointly controlled entities to be accounted for using either the equity method or by proportionate consolidation.

IAS 31 was reissued in December 2003, applies to annual periods beginning on or after 1 January 2005, and is superseded by IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other Entities with effect from annual periods beginning on or after 1 January 2013.

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