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This course covers investments in equity securities (including mark-to-market accounting, equity method and consolidations); property, plant and equipment; and intangible assets. 

Learning Objectives

  • Discover and differentiate the market value method from the equity method and describe the conditions under which each is used.
  • Explore and briefly describe the fundamental issues involved when one company acquires a controlling interest in another company and explain how goodwill appears on the financial statements and is subsequently accounted for.
  • Identify and list and describe the major issues involved when accounting for long-lived assets and briefly explain how the accounting methods for each issue affect the financial statements.
Last updated/reviewed: May 14, 2022

Included In Certifications

This course is included in the following Certification Programs:

9 CoursesFinancial Reporting and Analysis Certification

  1. Introduction to the Financial Statements and the Environment of Financial Reporting
  2. Preparing Financial Statements
  3. Reading and Analyzing Financial Statements
  4. Time Value of Money - Concepts and Applications
  5. Classification, Debt and Equity
  6. Current Assets and Asset Valuation
  7. Equity Investments and Long-lived Assets
  8. Earnings Management
  9. Ethics and Earnings Management

1 Review (1 rating)Reviews

3
Anonymous Author
Overall not bad; too many company examples vs "how to" and why examples.

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 .
Course Syllabus
INTRODUCTION AND OVERVIEW
  16:36Introduction to Equity Investments and Long-lived Assets
  13:52Acquisition Accounting
  8:42Acquisition Accounting Cont'd
  17:52Long-lived Assets
  9:18Long-lived Assets: Further Illustration
CONTINUOUS PLAY
  1:06:20Equity Investments and Long-lived Assets
SUPPORTING MATERIAL
  PDFSlides: Equity Investments and Long-lived Assets
  PDFEquity Investments and Long-lived Assets Glossary/ Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM