Consolidating VIEs

when we consolidae the VIE, do we add assets, liabilites, revenues and expenses like normal consolidation? what do we do?


thanks but can’t see this clearly…in my reading…any page of a material to refer me to?

consolidation of a VIE as analogous to full consolidation of an equity investment.

by ‘consolidation’ they mean normal consolidation, not propotionate.