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.
Course ID: EQUI
Accounting for Equity Investments
- 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
- 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
Who Should Attend
Industry and public accountants
Fields of StudyAccounting