| 內容簡介 | Course Overview
Responding to public pressure, the FASB decided to expand upon, and strengthen, the accounting guidance that clarifies when a company should include the assets, liabilities and activities of another entity in its own financial statements. Financial reporting guru Timothy Gearty evaluates the impact that FASB's Interpretation 46(R) has had on the consolidation of what have become known as variable interest entities.
Learning Objectives
Upon successful completion of this segment, you should be able to:
．define variable interest entity (VIE);
．ask the appropriate questions to determine whether an entity is a VIE;
．identify the quantitative tests to determine whether an entity should be consolidated;
．calculate expected losses to determine whether an entity is a VIE.<摘錄自媒體封面或內頁> |