6.1 AICPA® Mastery Video Series: Part 3 – 100% Consolidation

This in-depth session builds on Parts 1 and 2 and focuses entirely on 100% consolidation. Jerry Pecaro breaks down how to treat subsidiaries when a parent has full ownership, including handling inter-company eliminations, calculating consolidated net income, and allocating goodwill. You’ll also explore the implications of fair value adjustments, controlling interest, and how consolidated financial statements are built from the ground up.

Description

This series, led by expert CPA educator Jerry Pecaro, provides a comprehensive review of core AICPA exam topics design for candidates NOT AT RISK. If you are AT RISK, we highly recommend our AICPA Mastery Series One-to-One ‘Score Surge’ courses.

Video 6.1 the “AICPA Exam Mastery Series” exam prep videos led by Jerry Pecaro, CPA, Lead CPA Tutor, AICPA exam consultant.