Accounting for Variable Interest Entities
Provider: Becker Professional Education
Length: 150
Accounting
3 CPE Credits
Intermediate
QAS self study
This course will be an overview of:
- U.S. GAAP requirements related to accounting and financial reporting for variable interest entities
- Defining variable interest entities and primary beneficiaries
- Quantitative and qualitative factors in determining when to consolidate a nonvoting interest entity