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One way to invest in another entity is through an investor’s purchase of equity shares of an investee. Proper accounting for these equity investments depends on the extent of ownership and influence that the investor has over the investee. It also depends on whether the equity securities are readily marketable.
This course provides an overview of properly accounting for equity investments under the cost method, fair value method, equity method, and the consolidation method.
Learning Objectives
- Discover the proper classification of equity investments in the financial statements per Accounting Standards Codification (ASC) Topics 320, 321, 323, and 810.
- Explore the characteristics that determine the method of initial recognition and subsequent measurement of equity investments in another entity.
- Recognize the impact of recent Accounting Standards Updates (ASUs) to accounting for equity securities.
Last updated/reviewed: November 28, 2019
15 Reviews (67 ratings)Reviews
Erik Blyar
(Project Manager at CNM LLP)
Overall the course gave a high level overview of the fair value, equity method vs. consolidation rules. Not super in-depth but a good high level overview.
Anonymous
(Accounting Manager: Statutory Reporting)
I enjoyed this course. Covered a lot of good information related to valuation and financial investments and consolidation accounting. Great overview.
Anonymous
(Consultant)
This provides an excellent highlights surrounding equity investment. It would be helpful if updates of current development are added.
Anonymous
(Consultant)
Good overview of the topic, specifically what has changed in the accounting. The "factors" were a bit confusing.
Janine Korovesis
(Controller at Google)
This course was a good introduction to equity method accounting and new reporting standard implications
Anonymous
()
great high-level overview that would help with the basic understanding of equity method of investment
Bryan Chamberlain
(Controller at N/A)
Great material. I would love to see a series that provides more in-depth knowledge of these topics.
Michael Izzo
(Sr Financial Reporting Analyst at Catholic Health Initiatives)
I enjoyed this presentation related to equity investments, fair value investments.
Anonymous
(Consultant)
Course includes lots of information which sometimes I found hard to keep track of.
Anonymous
(Risk and Control Manager)
Nice overview of different methods to account for equity investments
Anonymous
(Accounting Manager)
It is a great over view. It goes into the disclosures as well.
Anonymous
(Finance and Accounting Consultant)
Good overview of the topic. The slides are also very helpful.
Allen Ramsay
( at Emergent Cold)
detailed and helpful as reminder. good references as tools.
Anonymous
(Senior Accountant)
It was a good high-level overview of investing accounting.
Anonymous
(Controller)
Great overview of accounting for equity investments
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .