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Combining student loans into one new loan can potentially result in a lower single monthly payment at a lower interest rate, which are reasons borrowers consider consolidating or refinancing their student loans.

The Federal Direct Consolidation Loan Program offered by the federal government allows borrowers to combine any of their outstanding federal student loans into a single new loan.

In response to concern about this practice, FASB issued Interpretation no.

46 in January 2003 and a revised version in December 2003 to help companies decide whether to consolidate VIEs into their financial statements.

When provided by related parties, such support is considered provided by the primary reporting entity.

In many cases involving private companies, these additional support arrangements exist between and among affiliated entities and indicate there is not sufficient equity at risk for the VIE to operate on a stand-alone basis.

46(R) and provide CPAs with practical guidance on the ongoing process of deciding whether a VIE needs to be consolidated, the measurements the primary reporting entity should use in consolidation and the required disclosures.

Equity investors in the VIE lack any of three characteristics of controlling financial interest.Where there is no voting interest, a company’s exposure to the assets’ risks and rewards represent the best evidence of control.When a company holds a majority of variable interests in another entity, it is considered the primary beneficiary and must consolidate that entity into its financial statements.CPAs SHOULD RECONSIDER A DECISION ABOUT WHETHER an entity is a VIE if its situation changes so its equity investment at risk is no longer adequate, some or all of the equity investment is returned to investors or the entity undertakes additional activities, acquires additional assets or receives an additional equity investment that is at risk. 46(R) is causing reporting entities to make new decisions about whether affiliated entities need to be consolidated into their financial statements.The practical result of the new rules is that many reporting entities are adding significant assets and liabilities to their balance sheets.




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