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Cary D. Lange, PhD, CPA

Home /Cary D. Lange, PhD, CPA
Consolidation of Variable Interest Entities for Private Companies Accounting Alternatives under ASU 2014-07 Analysis

Consolidation of Variable Interest Entities for Private Companies Accounting Alternatives under ASU 2014-07

By  Cary D. Lange, PhD, CPA and James M. Fornaro, DPS, CPA, CMA, CFE

February 2017 0

FIN 46(R), Consolidation of Variable Interest Entities—An Interpretation of ARB No. 51, was issued in December 2003 in response to accounting scandals in which certain…

Accounting & Auditing

The Continuing Evolution of Accounting Alternatives for Private Companies

Recognition of Identifiable Intangible Assets in a Business Combination

By  Cary D. Lange, PhD, CPA, James M. Fornaro, DPS, CPA, CMA, CFE and Peter D. Lucido, JD, LLM

January 2016 0

In Brief In 2014, FASB issued Accounting Standards Update 2014-18, Business Combinations (Topic 805): Accounting for Identifiable Intangible Assets in a Business Combination, a consensus…

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