Accounting for InvestmentsCode: 20-ACCTINV

 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