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Jun 21, 2025 · A reporting entity is the primary beneficiary if it meets both criteria of a two-part test: it has the power to direct the activities of the VIE that most significantly impact the entity’s …
The holders of the equity at risk collectively lack the power, through voting rights or similar rights, to direct the activities that significantly impact the legal entity’s economic performance
May 2, 2024 · A reporting entity is the primary beneficiary of a VIE if it has power and economics. Power is the ability to direct the activities that most significantly impact the VIE’s economic …
View all / combine content Chapter 7 — Determining the Primary Beneficiary 7.1 Introduction 7.2 Power Criterion 7.3 Economics Criterion 7.4 Related-Party Considerations in the Primary …
Jul 2, 2010 · Therefore, the primary-beneficiary determination should focus on stage 1 activities until the contingent event occurs, and WW (the investor that has power over the research and …
Jan 15, 2025 · The primary beneficiary is the party with both the power to direct activities that significantly impact the VIE’s economic performance and the obligation to absorb losses or the …
Dec 10, 2021 · As discussed in CG 4.4, an entity’s significant activities must be identified for purposes of determining whether the entity is a VIE under Characteristic 2. As a general …
Dec 10, 2021 · The primary beneficiary is the variable interest holder that has both (1) the power to direct activities that most significantly impact the economic performance of the VIE and (2) …
Dec 10, 2021 · If a reporting entity has met the power criterion, it will need to determine whether it has the obligation to absorb losses or the right to receive benefits from the VIE that could …
Consistent with current U.S. GAAP, a variable interest holder is considered the primary beneficiary and consolidates a VIE when it has (a) the power to direct the activities that most …
Latest edition: Our in-depth consolidation guide, covering variable interest entities, voting interest entities and NCI.
Although a continual assessment of the primary beneficiary is required, because consolidation of a VIE is based on the party with the power to direct the activities of the VIE that most …
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