015- 01 will have a material effect on ow Financial Statements ki February 2015, the FASB issued ASU 2015-02, Consoldahon (Topic 810). Amen rents to the Consoklabon Analysos MU 2015.02 amended the process that a reporting entity must pedorm to determine whether it sixnJd consols:tate certain types of legal entities MU No 2015-02 a