After completing this course, the learner should be able to:
• List the accounting alternatives for equity securities and other ownership interests in another entity, including options only available to nonpublic business entities.
• Explain the most recent presentation and disclosure requirements for equity investments.
• Describe when consolidation of a voting or variable interest entity would be appropriate.
Jennifer F. Louis, CPA, has over 25 years of experience in designing and instructing high quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003, she founded Emergent Solutions Group, LLC, where she focuses her energy on designing and delivering practical and engaging accounting and auditing training. She was most recently Director of Audit Product Development at Surgent Professional Education, and prior to that served as Executive Vice President/Director of Training Services at AuditWatch, Inc. Jennifer started her career in Audit for Deloitte & Touche LLP. Jennifer graduated summa cum laude from Marymount University with a B.B.A.-Accounting.
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823