Accounting for Investments ON DEMAND
Available Until
Your Desk
4.0 Credits
Member Price $116.00
Non-Member Price $133.00
Overview
Companies have different motivations for investing in securities issued by other companies. One motivation is to earn a high rate of return. Another motivation for investing (in equity securities) is to secure certain operating or financing arrangements with another company. This course addresses the accounting and reporting requirements for investment securities and includes specific examples to illustrate the application. Key aspects of debt securities, such as classification, purchases, transfers, impairments, and presentation and disclosure, are addressed. The course also discusses how to account for equity securities and the impairment of investments. Finally, the course explains when to use the equity method and how to apply the equity method.
Highlights
Accounting and Reporting Standards for Investment. Fair Value Method Accounting for Equity Securities. Equity Method Accounting for Equity Securities.
Prerequisites
None.
Designed For
CPAs, CFOs, controllers, financial professionals, and auditors.
Objectives
Identify the characteristics of trading securities, available-for-sale securities, and held-to-maturity securities. Recognize the proper accounting treatment for investments in debt securities. Identify how purchases, sales, and changes in fair value of securities affect different accounts. Recognize the accounting models that apply to credit impairment of debt securities. Recognize the proper accounting treatment for investments in equity securities. Identify the proper classification and disclosure for investments in securities. Identify the requirements for when to use the equity method, how to apply the equity method, and what disclosures are necessary.
Preparation
None.
Notice
None.
Non-Member Price $133.00
Member Price $116.00