While no standardized disclosure requirements are applicable when the HLBV method is applied, we considered and applied all relevant disclosures contemplated by ASC 323-10-50, ASC 810-10-50-5A, ASC 810-10-50-4 and ASC 810-10-50-10 in our annual and quarterly filings related to the ASD and Meade investments. Codification Topic 810 Consolidation : Subtopics of Codification Topic 810 810-10 Overall 810-20 Control of partnerships and similar entities Terms from the Master Glossary are in bold type. 5 analysis is used for pools of homogeneous loans and applies to all loans, except for those that are recorded at fair value and those that are deemed impaired and individually assessed under FASB ASC Topic 310-10; formerly SFAS No. 2 FASB ASC Topic 450-20; formerly SFAS No. 7.2.4 Which Party, if Any, Has the Power (Step 3) — General Considerations 201 7.2.5 Decisions Made by a Board and Management (Step 3) 202 7.2.6 Decision-Making Activities by an Agent (Step 3) 205 7.2.7 Multiple Parties Involved in Decision Making (Step 3) 206 7.2.8 Substance of Power in Common-Control Groups (Step 3) 210 Consolidation by contract (ASC 810-10 or formerly EITF Issue 97-2) Not-for-profit (ASC 810-958, Not-for-Profit Entities) This bulletin focuses on the VIE model. Amendments to Subtopic 805-10 2. Added text is underlined, and deleted text is struck out. In some cases, to put the change in context, not only are the amended paragraphs shown but also the preceding and following paragraphs. A private company that makes the election to use the alternative is required to include information about the relationship of the entities.Those disclosures include (see 810-10-50-2AG, 810-10-50-2AH and 810-10-50-2AI for complete list of disclosures): . 50-2AG A reporting entity that neither consolidates nor applies the requirements of the Variable Interest Entities Subsections to a legal entity under common control because it meets the criteria in paragraph 810-10-15-17AD shall disclose the following: a. 114. 320 Other-Than-Temporary Impairments, FSP FAS 115-2 320-10-05 Overview of Investments in Other Entities 320-10-35 Reclassification of Investments in Securities We believe that the objective of the proposed disclosure requirement in ASC 810 -10-50-1C is generally met in practice today when entities comply with the existing requirements for business combinations in ASC 805-10-50-2(a) 2. We sold the clinic-business operations associated with the four immaterial consolidated VIEs to CVS in December 2015. ASC 810-10. 810-10 Overall ASC 810-10 provides guidance on general consolidation issues, as well as guidance related to variable interest entities and consolidation of entities controlled by contract. The nature and risks as a result of the reporting entity’s involvement with the legal entity under common control Note that all blocks of italicized text are taken verbatim from the guidance in ASC 810, Consolidation. ASC 810 comprises three Subtopics, below is an overview of each Subtopic. paragraphs 2–7. Applying the VIE consolidation guidance The FASB ASC Topic 450-20; formerly SFAS No. For this reason, we concluded that the omission of disclosures required by ASC 810-10-50-2AA and ASC 810-10-50-3 would not influence the judgment of a reasonable person relying upon our financial statements.
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