Course ID: EQUI

Accounting for Equity Investments

With the recent changes to accounting and financial reporting rules related to equity securities, it is important for all accountants to stay up-to-date on what is new and what is staying the same in this area.

Learning Objectives
  • Describe the accounting alternatives for equity securities and other ownership interests in another entity
  • Discuss the most recent presentation and disclosure requirements for equity investments.
  • Explain when consolidation of a voting or variable interest entity would be appropriate

Major Topics
  • Accounting for equity securities and related ownership interests within the scope of ASC 321
  • Applying the net asset value practical expedient for qualifying investments
  • Applying the modified cost alternative method of accounting for certain investments
  • Equity method accounting for investments in other entities in which there is significant influence
  • Current common presentation and disclosure requirements
  • Other considerations, such as when to consolidate another entity

Advanced Preparations


Who Should Attend

Industry and public accountants

Fields of Study



Business Learning Institute

CPE Credits


This course is available for your group as:


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