Basics of Consolidation – Analysis of Variable Interest Entities

This session is designed to provide an overview of the standard’s main provisions and focus on what they mean for companies looking to complete a merger or an acquisition.

The agenda topics include the following:

• Define a “variable interest entity” for purposes of applying ASC 810
• Describe the steps to identify a variable interest entity and a primary beneficiary
• Highlight reassessment and disclosure requirements.

Participants will earn one CPE credit for this live event that meets the definition of a “technical course” in satisfaction of continuing professional education requirements for Texas CPA licensees.