Accounting for Equity Instruments

$69.00

This course will be an overview of: 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.