Consolidation Accounting: The Consolidation Analysis

What is a variable interest entity? Why isn’t consolidation of another legal entity driven solely by voting interests? You get the answers to these questions and more in this CPE-eligible, eLearning course (1.5 CPE). In this online course, we introduce you to the two consolidation models in ASC 810 Consolidation and get you comfortable with the process used to determine which model is appropriate in various circumstances.
This is the first course in our 2-part consolidation accounting training series.
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