financial statement presentation and disclosures associated with consolidations related to Off balan

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. Using both current literature and the FASB Codification System to back up your comments