Consolidation & Variable Interest Entities (VIE)

The application of the consolidation guidance continues to be challenging, particularly for certain types of structured or limited purpose entities.  Opportune’s knowledge of the variable interest and voting models of consolidation as well as our experience with business structures common in the energy industry, including limited partnerships, allows us to help you understand the financial reporting impact of proposed business structures and navigate the consolidation guidance.  We can assist with the following:

  • Identification of variable interest entities
  • Determination of the primary beneficiary
  • Consolidation of limited partnerships
  • Review of proposed business structures to determine consolidation requirements