- 9 julio, 2017
- Publicado por: Administrador
- Categoría: ASU, NORMAS EMITIDAS POR EL FASB
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The fair value of the newly consolidated assests and the reported amount of assets transferred by the primary beneficiary to the VIE.
The sum of the following:
The fair value of the consideration paid
The reported amount of any previously held interest
The fair value of the newly consolidated liabilities and noncontrolling interests.
