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.
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.
Participants will be able to:
COURSE ACRONYM: VIE2
PRESENTATION METHOD: Group-live
LEVEL OF KNOWLEDGE: Basic
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)
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.