Webcast overview
KPMG professionals discuss key consolidation accounting matters, covering variable interest entities, voting interest entities and controlling financial interests.
Applicability
- Companies that present consolidated financial statements
Event contents
- Overview of applying ASC 810
- Scope exceptions
- Identifying variable interests and variable interest entities
- Determining which party has a controlling financial interest
- Presentation and disclosure
Featured speakers
Michael Republicano
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Senior Manager, Dept. of Professional Practice, KPMG US
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