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Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

Variable Interest Entities and Related Party Leases (VIE2)

2-Hour Program (Great industry course)

WHY ATTEND THIS COURSE?

The requirements of U.S. GAAP can be overwhelming for professionals responsible for the preparation of financial statements. ASC 810, Consolidation, provides guidance on consolidations, specifically variable interest entities. This program presents the latest guidance on implementation of the standard, including examples.

DESIGNED FOR...

CPAs preparing financial statements that include related party leases that result in variable interest entities. This course provides answers to some of the more complicated accounting issues related to the topic.

OBJECTIVE

Participants will be able to:

  • Recognize related party leases and how they impact consolidations
  • Present consolidated financial statements that include variable interest entities

MAJOR SUBJECTS

  • Background and recent developments
  • Consolidated requirement
  • Applying variable interest entity guidance to common control leasing arrangements
  • Illustrative examples and questions for discussion

COURSE ACRONYM: VIE2

PRESENTATION METHOD: Group-live

LEVEL OF KNOWLEDGE: Basic

PREREQUISITES:

  • None

ADVANCE PREPARATION: None

FIELD OF STUDY: Accounting

RECOMMENDED CPE CREDIT: 2 hours


NOTE: This course is available as an 8-hour, 4-hour, and 2-hour program:

• GAAP for Industry (GAAPI)
• Fair Value: Measurement (FV4)
• Derivatives and Hedging (DH2)
• Variable Interest Entities and Related Party Leases (VIE2)


CPE Sponsor icon

SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.