ASC 810: Consolidation Accounting

This consolidation accounting CPE collection includes two engaging eLearning courses (eligible for 2.0 CPE credits) that provide an in-depth exploration of ASC 810 Consolidation. Whether you’re an accountant involved in the consolidation process or an auditor reviewing consolidated financial statements, this course collection is essential for mastering the complexities of U.S. GAAP consolidation. And with GAAP Dynamics, you can expect courses that are informative, full of practical examples, and even fun!

In the first online course, you learn the answers to questions like:

1. When do you consolidate an investment in another entity?
2. What is a variable interest entity?
3. Why isn’t consolidation of another legal entity driven solely by voting interests?

You’ll also be introduced to the two consolidation models in ASC 810 and explore how to determine the appropriate model for different scenarios. Topics covered include:

• Introduction to ASC 810
• Consolidation analysis
• ASC 810 scope exceptions
• Variable interests
• Variable interest entities

In the second eLearning course of this consolidation accounting CPE collection, you take a deeper dive into applying the VIE and voting interest models in practice. This course also takes a look at the presentation and disclosure requirements of ASC 810. Topics covered include:

• Variable interest entity model
• Voting interest entity model
• Consolidation principles
• Disclosures

Start your U.S. GAAP consolidation training today. By purchasing both courses as part of this consolidation accounting CPE collection, you'll save money and get a wholistic overview of ASC 810. Let the consolidation games begin!

Interested in group discounts for your team? Contact us to learn more!