Accounting for InvestmentsCode: 20-ACCTINV

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Course Details

 81 Pages

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 for debt and equity investments and disclosure requirements. To provide useful information, companies account for investments based on the type of security (debt or equity) and their intent with respect  to  the  investment.  The  course  organizes  the  study  of  investments  by  type  of  security.  Within  each  section,  it  explains  how  the  accounting  for  investments  in  debt  and  equity  securities  varies according to management intent.  

    Presentation Method:  QAS Self-Study

     

    Category: Accounting

     

    CPE credit:  3 Hours


    Program Level:  Update


    Prerequisites:  None


    Advance Preparation:  None


    Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

    For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

    American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.   Complaints regarding registered sponsors may be addressed to:  National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417.  Web site:  www.nasbaregistry.org

    NASBA QAS Sponsor number 108096

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