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Executive Education Series Webinar
Webinar: Consolidation Check-In: An Accounting for Consolidations Update

Private companies are applying new consolidation standards for their 2017 reporting year, but the application has been difficult in part because the Financial Accounting Standards Board has open projects that will affect consolidation guidance.

Our session will provide an update on the FASB's consolidation standard and the status of the proposed changes. We will also discuss reorganization into separate sections for voting interest entities and variable interest entities.

Learning Objectives

After completing this course you will be able to:

  • Describe the status of proposed changes to the consolidation guidance
  • Explain the difference between voting and variable interest entities
  • Identify common areas that create challenges when applying the consolidation guidance
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.


Contact us at You can also follow the discussion using the hashtag #CBIZMHMwebinar on Twitter.


*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

Air Date:
June 18, 2018

View Recording

*Viewing the recording is not eligible for CPE credit.

Additional Details

Cost: No fee required.

CPE: Eligible for 1 CPE credit in Accounting*

Prerequisites: 1) Knowledge of the terms and concepts in FASB Accounting Standards Update 2015-02, Consolidation (Topic 810) Amendments to Consolidation Analysis 2) Experience applying the standard

Who Should Attend? CFOs and controllers

Advanced Preparation: None

Program Level: Intermediate

Delivery Method: Group Internet-based

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