Article
BDO Bulletin: FASB Changes Guidance on Determining the Accounting Acquirer of a Variable Interest Entity
May 13, 2025ArticleBDO Bulletin: FASB Changes Guidance on Determining the Accounting Acquirer of a Variable Interest Entity
May 13, 2025The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2025-03, Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity, to address stakeholder concerns about unintuitive accounting outcomes in transactions involving variable interest entities (VIEs).
