Consolidation Accounting: The Consolidation Analysis
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Description
What is a variable interest entity? Why isn’t consolidation of another legal entity driven solely by voting interests? You get the answers to these questions and more in this CPE-eligible, eLearning course (1.0 CPE). In this online course, we introduce you to the two consolidation models in ASC 810 Consolidation and get you comfortable with the process used to determine which model is appropriate in various circumstances.
This is the first course in our 2-part consolidation accounting training series.
This course is included in the following collections:
Learning Objectives
- Recall the fundamental concepts of ASC 810, including types of consolidation models
- Recognize the general scope exceptions to ASC 810 and the specific exceptions related to the variable interest entity model
- Recognize the fundamental characteristics of a variable interest
- Determine whether a legal entity is a variable interest entity
Additional Information
| Last Updated | 08/01/2023 |
|---|---|
| CPE Credit | 1 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
$120
1h 00m
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