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Variable Interest Entities (VIEs) (CAAS)
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FASB has two sets of rules for consolidation: one based on voting interests, and another based on variable interests. This seminar will explore in detail the good, the bad, and the ugly about the second set of rules, which deal with Variable Interest Entities. Case studies are also included to illustrate the major points.

7/9/2015
When: 7/9/2015
11:00 AM - 1:00 PM
Where: Webcast/Webinar
Presenter: Jack Laschenski, CPA
Contact: April Deneault
801-834-6634

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FASB has two sets of rules for consolidation: one based on voting interests, and another based on variable interests. This seminar will explore in detail the good, the bad, and the ugly about the second set of rules, which deal with Variable Interest Entities. Case studies are also included to illustrate the major points.

 

Objectives:

* Design a process for evaluation of VIE relationships * Eliminate counterparties from evaluation that are scoped out by the standard * Identify variable interest relationships with counterparties * Determine primary beneficiary status * Consolidate a VIE * Use and apply the ASU 2014-07 private company lessee exception rules

 

Major Subjects:

* What is a VIE? * What entities are not VIEs? * What are Variable Interests? * What makes an entity a Primary Beneficiary? * How do you consolidate a VIE? * What must you disclose about VIEs with which you have a relationship? * ASU 2014-07 Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements, the private company lessee exception
 

Designed For:  CPAs seeking to understand the VIE consolidation rules

Prerequisite:    None

Advanced Prep: None

Speaker: Jack Laschenski, CPA

Vendor: Surgent McCoy

Field of Study:    Accounting (2)

Level:     Intermediate

CPE Credit: 2 Hours

Acronym:        CAAS

 

Registration Fees:

$89

Register Here

 


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