A company may invest in another private or publicly traded company. The accounting for this investment depends on the level of control of the parent company in the subsidiary. The consolidated method ...

If you own a controlling stake in another business, accounting rules demand that you combine the financial statements of the parent and subsidiaries into one set of financial statements for the entire ...

Expertise from Forbes Councils members, operated under license. Opinions expressed are those of the author. As this wave of consolidation sweeps through the industry, it has become even more crucial ...

The Financial Accounting Standards Board released an accounting standards update Wednesday for the consolidation of variable interest entities, aiming to reduce the cost and complexity of accounting ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...