Consolidation

This course, presented by Technical Accounting, focuses on Consolidation Accounting at Alphabet. It is geared towards Googlers in Technical Accounting. Topics in this course include:

• Key Definitions
• VIE vs. VoE Models
• Consolidation Flowchart Overview
• Scope Exceptions (Consolidation, VIE, and Business)
• Variable Interests
• Criteria that defines an entity as a VIE
• Primary Beneficiary
• Voting Interest Model

Successful completion of this course will result in 1.5 CPE credits for CPAs.

Note:
This course content is provided by Google, and Illumeo is the CPE credit provider.