Consolidation Analysis

Authored by Steven C. Fustolo, CPA
About this Course
This course provides an overview of the consolidation guidance prescribed within ASC 810 along with the significant amendments to the guidance from ASU 2015-02. This includes an in-depth analysis of five specific areas where ASU 2015-02 made specific amendments to the consolidations guidance along with illustrative examples. Upon completion of this course, you will be able to: Recognize a key aspect of a VIE; Recall situations in which use of combined statements is useful and not useful; Identify when a limited partner has a controlling financial interest in a limited partnership under the voting interest model per ASU 2015-02; Recognize a key change to the consolidation model made by ASU 2015-02 with respect to a general partner of a limited partnership; and Identify some of the rights a noncontrolling limited partner might have in a limited partnership.
$ 72.00
Add To Cart
NASBA Field of Study
CPE Credits
Understanding of basic consolidation rules
Last Updated