Inancial statement presentation and disclosures

Essay Topic: Discuss the financial statement presentation and disclosures associated with consolidations related to Off balance sheet transactions, Variable-Interest Entities, and Noncontrolling Interest. In addition to discussing the disclosure requirements, also discuss what implications, both positive and negative, these disclosures may have to the reader of the financials.

The paper needs to be in APA essay format and the paper will be passed through plagiarism detection software.