Description
Through real-world examples and case studies, you will examine and learn specifically about ASC 810. This course focuses on defining and identifying variable interests in a business. At the conclusion of this session you will be able to:
- Identify the various combination/consolidations methods.
- Identify when a company and a business entity have an arrangement.
- Recognize whether an entity is a legal business entity or structure.
- Identify entities not subject to consolidation as variable interest entities.
- Identify when an interest in an entity is more than insignificant.
- Recognize when an entity has an explicit or implicit variable interest in an entity.
- Recognize whether an entity has a sufficient level of equity investment at risk
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