FASB Reference Material: ASU - Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity

International Content

FASB Reference Material

Accounting Standards Update
Business Combinations (Topic 805) and Consolidation (Topic 810)
Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity
[May 2025]

Read more on:

Accounting Standards
International Content
FASB
Mergers & Acquisitions

Explore "International Content" section

Join our WhatsApp Group for
Real-time Updates
  Join our WhatsApp Group for
Daily Newsletter    Join our WhatsApp Group for
Weekly Newsletter

Important Updates

Daily Newsletter - July 7, 2025
MCA FAQs: Lot-3 forms FAQs
Treatment of Income from Different Sources
Penalties - AY 2026-27
Periods of Limitation - For AY 2026-27
Is your audit quality at the level it needs to be?
Daily Newsletter - July 4, 2025
RBI: Master Direction on Financial Statements - Presentation and Disclosures
RBI Master Direction: RBI (Financial Statements of All India Financial Institutions - Presentation, Disclosure and Reporting) Directions, 2016
Various Threshold Limits under the Income Tax Act for AY 2026-27
Gold and silver rates from 01/04/1981 - As amended by Finance Act, 2025
ICAI Draft: Amendments in Regulation 204 of the Chartered Accountants Regulations, 1988
RBI Circular: RBI (Pre-payment Charges on Loans) Directions, 2025
RBI seeks 'borrower ID' to reduce credit score errors
Sebi opens 6-month special window for investors to re-lodge rejected physical share transfer deeds
Weekly Newsletter - July 2, 2025
MCA Notification: The Companies (Incorporation) Amendment Rules, 2025
MCA Notification: The Companies (Restriction on Number of Layers) Amendment Rules, 2025
SEBI Circular: Ease of Doing Investment - Special Window for Re-lodgement of Transfer Requests of Physical Shares
National Chartered Accountant Day 2025: Why does India celebrate its auditors
Income Tax Notification No.70: Cost of Inflation Index for FY 2025-26
Income Tax Circular No.8: Clarification regarding waiver on levy of interest under section 201(1A)(ii)/ 206C(7)
Customs Notification No.44(NT): Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
Tax rates as per IT Act vis a vis Tax Treaties -- as amended by Finance Act, 2025
Withholding tax rates -- as amended by Finance Act, 2025
TDS on transfer of certain immovable property - AY 2026-27
[UK] Big accounting firms fail to track AI impact on audit quality, says regulator
8 years of GST: How automation has changed the refund game for exporters
IBBI: Panel of IPEs as IPs and IPs for the period from July 1 to December 31, 2025
Depreciation Rates - As amended by Finance Act, 2025