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FIN 46R - Consolidation of Variable Interest Entities

CCH Editorial Staff

The application of FASB Interpretation (FIN) No. 46 (Revised December 2003), Consolidation of Variable Interest Entities, is complex and implementation guidance continues to be issued. This CPE course reviews the rules of Interpretation No. 46R, including the requirements for consolidation. Topics covered include:

  • Introduction, overview, definitions, and terminology
  • Scope of FIN No. 46R
  • General requirements for performing consolidation
  • Effective dates of Fin No. 46R

Course Details
Price:  $36.00
Field of Study:  Accounting
Prerequisites:  None
Level:  Overview
Course was last updated on:  06/26/07
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Library:
Learning Center Core
Accounting and Audit

Technical Requirements:
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Credit Available For: Units
CPE 3 CPE
QAS 3 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

User Reviews
Reviewer: Eric M. submitted on 02/03/2010
Structure and organization of content.
Reviewer: Lawrence Arthur G. submitted on 02/02/2010
ability to save reference material from the course to apply to practice and use as a reference.
Reviewer: Marcia H. submitted on 01/22/2010
The additional information in the Commentary boxes
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