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Variable interest entity, Enron, special purpose entity
Accounting for stock acquisitions, parent, subsidiary, noncontrolling interest, elimination entries
goodwill impairment, advanced accounting, asset acquisition, stock acquisition, mergers, consolidations, acquisitions, consolidated financial statements, acquirer, acquiree, Investment in Subsidiary, CPA exam .
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Images related to the topic financial accounting chapter 3
Variable Interest Entity | Advanced Accounting | CPA Exam FAR | Ch 3 P 1
Search related to the topic Variable Interest Entity | Advanced Accounting | CPA Exam FAR | Ch 3 P 1
#Variable #Interest #Entity #Advanced #Accounting #CPA #Exam
Variable Interest Entity | Advanced Accounting | CPA Exam FAR | Ch 3 P 1
financial accounting chapter 3
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19 comments
you are awesome 👍☺️
Thank you Sir for your great explanation 🙂
what is voting interest entitty then?
This was a super complicated topic but I get it now. Thank you!
Do you have lectures on consolidation under IFRS?
According to the FASB: “A lessee is required to recognize assets and liabilities for leases with lease terms of more than 12 months.”
The key to identifying red flags in off-balance sheet financing (OBSF) is to read financial statements in full. Look out for key words such as partnerships, rental, or lease expenses and cast a critical eye over them.
Great explanation
You are just awesome. My professor couldn't explain me in 3 hours what you did in 30 mins. Kudos!!!
Thank you. Very cool.
Great video!! Keep posting
Why 3% of voting interest give the right of ownership to investors, whereas the control is usually taken place for holding an interest more than 50%? Which in that case Enron who guarantee the loan?
Tough topic but great presentation!
Now I know how Walmart sacked Flipkart founder Binny bansal.
Thank you so much for this lecture, my professor is using a different book for advanced accounting which makes it more difficult to follow your lecture like i used to with wiley for intermediate 1 and 2. I re read the book 3 times and still didnt understand but it took your 30 mins lecture to understand everything.
I like your video. You explained the concept better than my cpa review course did.
This video is great. It cleared up a lot of questions I had about VIEs. Thank you!!!
Great lectures. Thanks for organizing them in playlist.
At 27:43, how can a majority owner not have control? Who would be the controller then? I have heard about parents losing interest because of some circumstances. Would that cause the majority owner to not have control?
amazing lecture