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Variable Interest Entity Consolidation Rules: More Than a Large Company Issue

Author/Moderator: Steven Fustolo, CPA
Publisher: AICPA
Availability: In Stock
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Previously Titled: Variable Interest Entity Consolidation Rules: Not Just A Big Company Issue!

ASC 810 (previously FIN 46R) is a major area of concern for private and small companies, not just large companies like AIG or Bear Sterns. You will learn the complex consolidation rules for off-balance sheet entities known as variable interest entities (VIE), how to determine a VIE, and types of VIEs. You will also learn how to identify the primary beneficiary that consolidates the VIE and cover common areas needed for consideration under ASC 810.

Topics Discussed: 

  • Determine if an Entity is a VIE
  • Types of Variable Interest Entities
  • Determine the Primary Beneficiary Who Consolidates VIE
  • Consolidation of Real Estate Entities
  • Implementing VIE Rules
  • Financial Statement Display of The Consolidated Entity

Learning Objectives
This course increases your knowledge of the rules and the identification factors regarding VIEs so that you are in compliance with ASC 810. You will be well prepared to provide the accurate consolidated financial statements of the businesses.

Prerequisite: None

Advanced Preparation: None

Table of Contents


Videocourse Details

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 12
Product# 733217
Availability: In Stock
AICPA Member:$175.00
Your Price:$218.75
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