Equity Method Investments Refresher   

Course Details

In this course, KPMG professionals provide reminders on the basics and discuss the complexities of accounting for equity method investments. Topics include:

• equity method accounting refreshers
• transactions impacting an equity method investment and changes in an investor's level of influence.

By the end of this course, participants should be able to:

• recall the basic equity method accounting requirements in accordance with Topic 323
• identify transactions that may increase or decrease an investor's ownership interest in an equity method investment
• demonstrate the appropriate accounting for increases, decreases, or dilutions of an investor's interest in an equity method investment
• identify different types of noncash consideration that may be transferred when acquiring an equity method investment
• demonstrate the appropriate accounting for exchanges of equity method investments.

Note: This course is based on a live webcast that took place on May 14, 2025. It references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Equity method, ASC 323, Equity Method Investment, Accounting

Other Details

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.

This course is mobile-compatible.

Pre-requisites: There are no pre-requisites for this course.