1 CPE 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: March 14, 2024
27 Reviews (121 ratings)
Reviews
Anonymous
(Experienced Manager)
This course provides a thorough overview of the logic used to record and present equity investments. The content is organized in a way that makes it easy to apply the concepts to the investments you are needing to report on.
Anonymous
(Controller)
This instructor is excellent. There is a lot of detail and she goes into the reasoning and the mechanics for the various types of accounting methods for investments in other entities.
Sean Flynn
(Accounting Manager at Rosemawr Management)
Not a basic level course, will be somewhat detailed in the understanding of various methods of reporting your Investments, whether it is Cost, Equity or Consolidation.
Chantell Haines
( at Accountants with Purpose)
This class was a perfect combination of overview and detail. I appreciated the addition of journal entries to provide a more detailed look at how the accounting works.
Inna Shmukler
(Controller at Fornetix LLC)
Good information, but a bit rushed presentation. It would help to spend a little more time on some more complicated points. Some examples would also help.
Erik Blyar
(Associate Director 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.
Joe Defelice
(Consultant at Kranz & Associates)
Good information and well organized. A few more examples would have been nice, especially on the equity and debt security realized/unrealized part.
Anonymous
(Consultant)
This provides an excellent highlights surrounding equity investment. It would be helpful if updates of current development are added.
David Evans
(Owner at David J Evans LLC)
Excellent presentation of a difficult and complex subject. Slides were well prepared and informative. No dislikes noted.
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
(Sr. Accounting Manager)
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.
Anonymous
(VP Finance)
good review of investments. The time is appropriate and the slide deck is not convoluted>
Anonymous
(Owner)
good overview of the basics especially if its been a long time since using this accounting
Vladimir Tselykh
(ATS Manager at CNM LLP)
well-developed course with clear bullet points. I love slides and the exam questions.
Michael Izzo
(Sr Financial Reporting Analyst at Catholic Health Initiatives)
I enjoyed this presentation related to equity investments, fair value investments.
Sam Bakhshalian
(VP Finance at Aspire Food Group)
Great coverage of the subject matter and in depth explanation of various scenarioes
Anonymous
(Consultant)
Course includes lots of information which sometimes I found hard to keep track of.
Jessica Spaulding
(Accountant at Firebirds Funding)
Good overall. I would have appreciated more definitions of some of the terms.
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
.
Jennifer LouisCPA, President of Emergent Solutions Group LLC
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