Offers examples and case studies that will help you understand when and how to prepare consolidated financial statements.
Learning Objectives
Understand how a not-for-profit (NFP) entity evaluates another NFP or for-profit entity (FPE) for consolidation.;Understand the key requirements for preparing consolidated financial statements in accordance with GAAP.
Major Topics
Related-party transactions;Controlling interests in other entities;Economic interests in other entities;Investments in for-profit entities;Accounting entries to perform consolidation;Consolidating financial statements;Note disclosures
