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CBIZ & MHM Executive Education Series
Webinar: Consolidation Considerations - How to Apply the New Standards

The effective date for the new consolidation guidance is here, and the accounting updates required under the standard may significantly affect entities’ financial statements. ASU 2015-02 makes updates to ASC Topic 810 that will affect both the variable interest entities (VIEs) and voting interest entities (VOE) models used by a reporting entity to determine whether to consolidate another entity.

In this session, we will discuss the new consolidation model in more detail, as well as the items executives will need to know about changes required in their financial statement.

Learning Objectives

Upon completion of this course, you will be able to:

  • Explain the differences between the variable interest entity and voting interest entity model
  • Describe how accounting standards update 2015-02 impacts financial reporting
  • Outline the consolidation disclosure requirements
Mark Winiarski

Mark WiniarskiMark Winiarski, CPA
Mark has 14 years of experience as an auditor and advisor. Located in our Kansas City office, he started his career serving audit clients primarily focused in the manufacturing, distribution, and technology industries. Mark is a member of MHM's Professional Standards Group specializing in accounting and auditing issues in areas including revenue recognition, inventory, accounting for income taxes, consolidations and business combinations. In this role, he teaches webinars and live classroom courses, writes accounting publications, and consults with audit engagement teams and clients.


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*Attendees must be registered individually and click on periodic participation markers throughout the webinar to receive CPE credit.

For more information regarding complaint and program cancellation policies, please contact our offices at (216) 447-9000.

CPE Sponsor LogoAll webinars are produced using the LearnLive platform. LearnLive is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Archived Recording

Original Air Date:
Aug. 17, 2017

View Recording

Additional Details

Cost: No fee required.

CPE: Eligible for 2 CPE credits in Accounting*

Prerequisites: None

Who Should Attend? CEOs, CFOs and other Financial Executives

Advanced Preparation: None

Program Level: Intermediate

Delivery Method: Group Internet-based

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