This course examines the consolidation guidance in FASB’s Topic 810, Consolidation specifically focusing on the variable interest model (economic power) and the voting rights model (voting power). The course also addresses related topics including the definition of a business and the consolidation process.

Please note that this product will expire either on 08/31/2025 or one year from the date of purchase (whichever occurs first). Educator discounts do not apply to this product.