Accounting for Investments
Companies have different motivations for investing in securities issued by other companies. One motivation is to earn a high rate of return. Another motivation for investing (in equity securities) is to secure certain operating or financing arrangements with another company. This course addresses the accounting for debt and equity investments and disclosure requirements. To provide useful information, companies account for investments based on the type of security (debt or equity) and their intent with respect to the investment. The course organizes the study of investments by type of security. Within each section, it explains how the accounting for investments in debt and equity securities varies according to management intent.

Course Publication Date: March 30, 2017

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $25.00!

Author:Delta CPE
Course No:ACT-INVEST-40077
Recommended CPE:2.50
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
  
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Learning Objectives
  • Recognize the differences between trading securities, available-for-sale securities, and held-to-maturity securities.
  • Identify the categories of equity securities and the accounting and reporting treatment for each category.
  • Properly identify how purchases, sales, and changes in fair value of securities affect accounts.
  • Recognize the proper classification and disclosure of investments in securities.
  • Determine when it is appropriate to use the equity method to account for investments in other companies.

CPE Depot Inc. 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.

Sponsor Number: 109423

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