Course ID: VIE2

Variable Interest Entities and Related Party Leases

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.


LEARNING OBJECTIVES
  • Participants will be able to:
  • Recognize related party leases and how they impact consolidations
  • Present consolidated financial statements that include variable interest entities

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

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.

FIELD OF STUDY
Accounting

PREREQUISITES
None

COURSE PRODUCER
Loscalzo Associates

CPE CREDITS
2.0

LEVEL
Basic

This course is available for your group as:

Group Live
 

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