Accounting for Consolidations

Overview

Master consolidated financial statements for a parent company & subsidiaries. This course covers ASC Topic 810, focusing on the variable interest model, scope exceptions, and presentation and disclosure requirements, with illustrative examples to aid learning.

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License or Certification

Regulator

Objectives

recognize scope exceptions to the consolidations guidance
identify the key steps involved in performing a consolidation analysis
identify exceptions to the application of the variable interest entity model
identify steps to be performed if a scope exception to the variable interest model applies
recognize key information related to variable interests
differentiate between the disclosure requirements for reporting entities with interests in variable interest entities
recognize key changes on the horizon related to the consolidation guidance

Designed For:

Practicing CPAs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel

WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Prerequisites:	Familiarity with rules for consolidations and variable interest entity accounting
Advanced Preparation:	None

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