ASC 810: Consolidation Accounting

Own more than 50%? Consolidate. Own less than 50%? Do not consolidate. If only consolidation accounting were that easy! Our ASC 810 CPE courses explain the two consolidation models in ASC 810, Consolidation and help accountants and auditors understand when another legal entity should be consolidated.

This collection includes two self-study courses eligible for 2.0 CPE credits. The courses introduce ASC 810, its scope exceptions, variable interests, and variable interest entities (VIEs), then take a deeper dive into applying both the VIE model and the voting interest entity model. The collection also addresses consolidation principles and related presentation and disclosure requirements.

Topics covered include:

• Scope of ASC 810
• Variable interests
• Variable interest entities (VIEs)
• The VIE consolidation model
• The voting interest entity consolidation model
• Consolidation principles
• Presentation and disclosure requirements

Further details

ASC 810, Consolidation begins with a question that is more nuanced than ownership percentage: which party has a controlling financial interest? The collection first introduces the two consolidation models, the scope exceptions, and the concept of a variable interest. Learners then consider when an entity is a variable interest entity (VIE) and why arrangements other than voting ownership can create a consolidation requirement.

The second course takes the analysis into practice by applying both the VIE model and the voting interest entity model. That allows learners to compare the different paths to consolidation and understand why an entity can be consolidated even without majority voting ownership - or, in some cases, not consolidated despite substantial ownership. The collection also covers the consolidation principles, presentation, and disclosures that follow once the appropriate model has been selected.

The result is a framework for asking the right question first: not simply 'How much do we own?' but 'Who has control under the applicable ASC 810 model?'

Who will benefit

These ASC 810 CPE courses are designed for accountants, corporate reporting teams, and auditors who evaluate subsidiaries, special-purpose entities, investment structures, or other legal entities for consolidation. They are especially useful for professionals who encounter VIEs, complex contractual arrangements, or ownership structures where voting percentage alone does not tell the full story.

Value proposition

Purchase both courses for $179 instead of $240 if purchased separately—a savings of $61.

Interested in group discounts? Contact us today to learn more.