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

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