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

Course Instructors

Jennifer Louis

Jennifer F. Louis, CPA, has over 25 years of experience in designing and instructing high quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003, she founded Emergent Solutions Group, LLC, where she focuses her energy on designing and delivering practical and engaging accounting and auditing training. She was most recently Director of Audit Product Development at Surgent Professional Education, and prior to that served as Executive Vice President/Director of Training Services at AuditWatch, Inc. Jennifer started her career in Audit for Deloitte & Touche LLP. Jennifer graduated summa cum laude from Marymount University with a B.B.A.-Accounting.

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

National Registry of CPE Sponsors

A Becker Professional Education 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 submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823