Master consolidated financial statements for a parent company & subsidiaries. This course covers ASC Topic 810, focusing on the variable interest model, scope exceptions, and presentation and disclosure requirements, with illustrative examples to aid learning.

• recognize scope exceptions to the consolidations guidance
  
• identify the key steps involved in performing a consolidation analysis 
  
• identify exceptions to the application of the variable interest entity model
  
• identify steps to be performed if a scope exception to the variable interest model applies 
  
• recognize key information related to variable interests 
  
• differentiate between the disclosure requirements for reporting entities with interests in variable interest entities 
  
• recognize key changes on the horizon related to the consolidation guidance

Practicing CPAs, both in public accounting and business and industry -- controllers, accountants, and other financial accounting personnel