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		  <p>Steven C. Fustolo CPA, MBA<br />
Objective: To review the complexities of the new consolidation rules related to off-balance sheet (variable interest) entities.<br />
This course is the leading authority in understanding the new highly complex consolidation rules for off-balance-sheet entities (variable interest entities) found in FASB Interpretation No. 46. Topics include: ? Determine whether and entity is a VIE ? Define types of variable interests ? Who is the primary beneficiary that consolidates the VIE ? Off-balance-sheet real estate entities ? How to implement the new rules, and more.</p>
 
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			<p> <font size = "2"><br />
	        <b><strong><font size="4">Understanding the New Consolidation of Variable Interest Entity Rules</font><br>
			<font size="3">Item 77</font>
	 

	  
    









 
        

 	  
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		  <p>Steven C. Fustolo CPA, MBA<br />
Objective: To review the complexities of the new consolidation rules related to off-balance sheet (variable interest) entities.<br />
This course is the leading authority in understanding the new highly complex consolidation rules for off-balance-sheet entities (variable interest entities) found in FASB Interpretation No. 46. Topics include:  Determine whether and entity is a VIE  Define types of variable interests  Who is the primary beneficiary that consolidates the VIE  Off-balance-sheet real estate entities  How to implement the new rules, and more.</p> 
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