Corporate entities under common control are generally treated as a single employer for purposes of applying the core rules that govern employee benefit plans and executive compensation arrangements.

The Financial Accounting Standards Board issued an accounting standards update Monday to enhance the guidance for applying the lease accounting standard to arrangements between entities under common ...

Many private companies frequently engage in common control arrangements that may be subject to complex variable-interest entity (VIE) guidance. Last year, FASB issued a financial accounting and ...

The Financial Accounting Standards Board voted to provide companies with a practical expedient for its leasing standard if they have related-party arrangements between entities under their common ...