Consolidation of Variable Entities - 12 CPE Credit Hours
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Consolidation of Variable Entities - 12 CPE Credit Hours

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This course presents FASB Interpretation No. 46R, Consolidation of Variable Entities-An Interpretation of ARB No. 51, as amended by newly issued FASB No. 167, Amendments to FASB Interpretation No. 46R (FIN 46R),–in a comprehensive format. Following the review of the old rules for consolidation of special purpose entities (SPEs) and the background on consolidations are the general rules of FIN 46R. These include the application of FIN 46R and the special exemptions from FIN 46R. The basic rules of FIN 46R, which include three requirements, are covered in complete detail throughout the remaining course material.

 

Category: Accounting

 

Recommended CPE hours: 12

 

Level of knowledge: Basic

 

Prerequisite: None

 

Advanced preparation: None





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5 STARS
This was a very interesting & informative book. The chapters were short and well laid out.
The test followed the book easily so it was a great test to cover the material. Highly recommend!
4 STARS
I have used the CPE subscription a few times now. I find it easy to check out books from the library or buy them & then take the test. It\'s very cost effective.

My request would be for more choices to be added. I have done many of them & cannot realistically repeat. Also, the books that have short chapters or bulleted points make it easier to follow along for test purposes
1 STARS
Overall it is good but I have few notes to make:

1. I suggest you add more courses.
2. Materials/Books are so long (400+ pages each courses). The ones I have taken. I would suggest they use more precise/short materials in the future.

Other than that the price is fair and I am considering renewing.

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