Purchase Course

Consolidation: Back-to-Basics   

1

Total CPE
Tuition
$60.00
Approximate Length
01:00:00
Course Number
20-WB-111-WC
1

Total CPE
Tuition
$60.00
Approximate Length
01:00:00
Course Number
20-WB-111-WC

Course Details

KPMG professionals discuss key consolidation accounting matters, covering variable interest entities, voting interest entities and controlling financial interests.

Topics discussed include:

  • overview of applying ASC 810
  • scope exceptions
  • identifying variable interests and variable interest entities
  • determining which party has a controlling financial interest
  • presentation and disclosure.

By the end of this course, participants should be able to:

  • recall an overview of key accounting matters when applying ASC 810, Consolidation.

Keywords: ASC 810, 810, Consolidation, Variable Interest, Controlling Interest, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.


Level of Knowledge: Overview
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study

KPMG professionals discuss key consolidation accounting matters, covering variable interest entities, voting interest entities and controlling financial interests.

Topics discussed include:

  • overview of applying ASC 810
  • scope exceptions
  • identifying variable interests and variable interest entities
  • determining which party has a controlling financial interest
  • presentation and disclosure.

By the end of this course, participants should be able to:

  • recall an overview of key accounting matters when applying ASC 810, Consolidation.

Keywords: ASC 810, 810, Consolidation, Variable Interest, Controlling Interest, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.


Level of Knowledge: Overview
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study