Consolidated financial statements present the results of operations and the financial position of a parent and its subsidiaries as if the consolidated group were a single economic entity.
Consolidated financial statements present the results of operations and the financial position of a parent and its subsidiaries as if the consolidated group were a single economic entity.
While different subsidiaries may operate independently, investors, regulators, and customers find consolidated financial statements more beneficial to assess the overall position of the entity.
This course provides an overview of the authoritative guidance prescribed by Accounting Standards Codification (ASC) Topic No. 810, Consolidation.
The primary focus of this course relates to the application of the variable interest model, the related scope exceptions to applying the model, and the respective presentation and disclosure requirements.
Because the topic of consolidations is a very complex area of U.S. GAAP, illustrative examples have been incorporated throughout the course material to assist in the learning process.
Learning Objectives
Upon completion of this course, students will be able to:
Infinity Schools is one of the most experienced and widely used insurance schools providing insurance continuing education and prelicensing training in the nation.
We have been providing insurance training to individuals nationwide since 1993. Over a quarter million individuals have used our insurance school since our inception in 1993.
This course is a study of basic accounting cycle from the source documents to the post-closing documents. Using a workbook, learners will have the opportunity to analyze, record, journalize, post, etc. for a fictitious business.
Students will have the opportunity to gain real-world accounting experience by participating with the VITA office, which is a student-led professional office that e-files federal and state tax returns for taxpayers free of charge.
Participants who enroll in Florida Atlantic University’s Certificate in Managerial Accounting will gain a deeper understanding of financial and managerial accounting, with a focus on the corporate environment.
For 4 weeks, industry pros will work with you to identify your Account Management style. You’ll learn the latest in Account Management skills and techniques over 6+ hours of weekly guided independent study with cutting-edge tools.
The course will familiarize the learner with crucial business and financial terms and their definitions and how to apply them to work at the financial institution.
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