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Please note: This item is from our archives and was published in 2006. It is provided for historical reference. The content may be out of date and links may no longer function.

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The AICPA issued four technical practice aids (TPAs) containing questions and answers related to FASB Interpretation No. 46(R), Consolidation of Variable Interest Entities. The TPAs—1400.29, on consolidated versus combined financial statements; 1400.30, on stand-alone financial statements of a variable interest entity; 1400.31, on the effects of a GAAP departure; and 1500.06, on the interpretation’s application to income tax basis financial statements—are available at www.aicpa.org/download/acctstd/FIN_46_R_TPAs.pdf .