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Equity investors in the VIE lack any of three characteristics of controlling financial interest.

Investors with such an interest — Participate in decision-making processes by voting their shares.

Use the qualitative approach first to make the consolidation vs.

nonconsolidation decision; use the quantitative approach if qualitative methods don’t result in a definitive conclusion.

The purpose of this article is to explain the substantive provisions of Interpretation no.

46(R) and provide CPAs with practical guidance on the ongoing process of deciding whether a VIE needs to be consolidated, the measurements the primary reporting entity should use in consolidation and the required disclosures.

consolidated versus consolidating financial statements-8

CPAs SHOULD RECONSIDER A DECISION ABOUT WHETHER an entity is a VIE if its situation changes so its equity investment at risk is no longer adequate, some or all of the equity investment is returned to investors or the entity undertakes additional activities, acquires additional assets or receives an additional equity investment that is at risk. 46(R) is causing reporting entities to make new decisions about whether affiliated entities need to be consolidated into their financial statements.

In many cases involving private companies, these additional support arrangements exist between and among affiliated entities and indicate there is not sufficient equity at risk for the VIE to operate on a stand-alone basis.

Quantitatively, the general rule is that at least 10% of the fair value of the VIE’s assets must be provided as an equity investment.

(A lesser investment does not give the entity sufficient equity to operate alone.) The 10% rule is not a safe harbor—having more equity at risk should not lead CPAs to presume the VIE has sufficient equity at risk to cover any expected losses.

If the equity investors lack any of the three characteristics described above, the VIE’s primary beneficiary must consolidate the entity.

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