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Investments in Equity Securities   

1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
19-WB-207
1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
19-WB-207

Course Details

This course introduces the accounting and reporting requirements for investments in equity securities and other ownership interests in an entity within the scope of ASC 321. It also provides an overview of the equity method of accounting set out in ASC 323. Many entities hold equity securities in their portfolio and the accounting guidance in this area is complex. Therefore, understanding the proper recognition and measurement according to ASC 321 and ASC 323 is important.

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

  • determine whether investments in equity securities and other ownership interests are within the scope of ASC 321
  • distinguish between investments that have a readily determinable fair value and those that do not
  • recognize the requirements for the use of the measurement alternative for equity securities and other ownership interests
  • apply the guidance in ASC 321 for measurement alternative for equity securities and other ownership interests
  • recognize the requirements for the use of the equity method of accounting.

 

NOTE: For additional technical and/or regulatory updates, please subscribe to Financial Reporting View for the latest insights.

Keywords: ASC 321, ASC 323, 321, 323, Equity Method of Accounting, Equity Accounting, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

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

This course is not mobile-compatible.


Level of Knowledge: Intermediate
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study

This course introduces the accounting and reporting requirements for investments in equity securities and other ownership interests in an entity within the scope of ASC 321. It also provides an overview of the equity method of accounting set out in ASC 323. Many entities hold equity securities in their portfolio and the accounting guidance in this area is complex. Therefore, understanding the proper recognition and measurement according to ASC 321 and ASC 323 is important.

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

  • determine whether investments in equity securities and other ownership interests are within the scope of ASC 321
  • distinguish between investments that have a readily determinable fair value and those that do not
  • recognize the requirements for the use of the measurement alternative for equity securities and other ownership interests
  • apply the guidance in ASC 321 for measurement alternative for equity securities and other ownership interests
  • recognize the requirements for the use of the equity method of accounting.

 

NOTE: For additional technical and/or regulatory updates, please subscribe to Financial Reporting View for the latest insights.

Keywords: ASC 321, ASC 323, 321, 323, Equity Method of Accounting, Equity Accounting, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

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

This course is not mobile-compatible.


Level of Knowledge: Intermediate
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study
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