Section 1591 – Subsidiaries

December 05, 2018

Applies to interests in other entities, except for:

  • Accounting for investments (see Section 3051), interests in joint arrangements (see Section 3056), or financial instruments (see Section 3856);
  • Accounting by investment companies (see AcG-18);
  • Employer's accounting for an employee benefit plan subject to Section 3462;
  • Accounting for special-purpose entities, including interests in qualifying special–purpose entities as set out in Section 3856 Appendix B;
  • or ​Accounting for contractual arrangements between enterprises under common control.
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