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