Consolidation Accounting: The Consolidation Models
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Description
You know how to apply ASC 810 Consolidation to select the appropriate consolidation model, either the variable interest entity (VIE) model or the voting interest entity model (VOE). However, you now need to know exactly how to apply those models in practice and how to apply them under ASC 810. If this sounds like you, then this CPE-eligible, eLearning (1.0 CPE) course provides the information you’re looking for!
This is the second course in our 2-part consolidation accounting training series.
This course is included in the following collections:
Learning Objectives
- Identify who consolidates a variable interest entity under the variable interest entity (VIE) model
- Apply the primary beneficiary requirements to determine the primary beneficiary of a VIE
- Identify who consolidates the legal entity under the voting interest entity (VOE) model
- Apply the consolidation principles under the VOE model
Additional Information
| Last Updated | 11/01/2023 |
|---|---|
| CPE Credit | 1 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Intermediate |
| Prerequisites | General knowledge of consolidation requirements under ASC 810 or completion of our eLearning course, Consolidation Accounting: The Consolidation Analysis |
| 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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