Yaeger CPA Review released a Financial Accounting and Reporting video on consolidations in relation to SFAS 141R. More specifically, it deals with FIN 46R and its relevance to the CPA Exam.

Phil Yaeger, CPA and Cindy Simpson, CPA, CMA, CIA filmed the approximately 42 minute video and it's free for all candidates to view.

“…we feel that this will be on the CPA Exam in 2009, and obviously in 2010.”

Link: FIN 46R video on Variable Interest Entities