The purpose of this course is to review the complex new
consolidation rules for off-balance sheet entities. Topics include
determining whether an entity is a variable interest entity (VIE),
types of variable interests, identifying the primary beneficiary that
consolidates the VIE, consolidation of real estate entities,
implementing the new rules, financial statement display of the
consolidated entity, and more.
consolidation rules for off-balance sheet entities. Topics include
determining whether an entity is a variable interest entity (VIE),
types of variable interests, identifying the primary beneficiary that
consolidates the VIE, consolidation of real estate entities,
implementing the new rules, financial statement display of the
consolidated entity, and more.
Steven C. Fustolo, CPA, MBA
12
Accounting & Auditing
Basic
None
Interactive Self-Study
Online / CD-Rom / Textbook / Audio
12
Accounting & Auditing
Basic
None
Interactive Self-Study
Online / CD-Rom / Textbook / Audio
| Author: CPE Credits: Field of Study(s): Experience Level: Prerequisites: Delivery Method: Course Format: |
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| Course Description: |
| New Consolidation of Variable Interest Entity Rules |