ASC 320 and 321: Investments

Description

If you're looking for accounting for investments training under U.S. GAAP, this collection is for you. This bundle of two eLearning courses is eligible for 2.5 CPE credits. It walks through the accounting in U.S. GAAP  for debt securities under ASC 320 and equity securities under ASC 321.

In this accounting for investments training collection, you learn everything you need to know related to the accounting for debt investments under U.S. GAAP, including:

  • Classification of debt securities as available for sale, held to maturity or trading
  • Initial recognition and measurement, depending on the classification
  • Subsequent recognition, depending on the classification
  • The various impairment models based on the classification

In the second online course in this accounting for investments training collection, we discuss equity securities and the various measurement models that are available under ASC 321. It covers all the key considerings when accounting for equity securities under U.S. GAAP including the scope of ASC 321. It then covers how equity securities are initially and subsequently reported at fair value, assuming they have a readily determinable fair value. The course also covers how to determine if a readily determinable fair value exists. If they do not have a readily determinable fair value, there is a measurement alternative entities can elect. The course covers the initial and subsequent measurement should the measurement alternative be elected. Start your accounting for investments training under U.S. GAAP today. Purchase these courses as a collection and save!

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Additional Information

Expiration This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit.
Refund or Cancellation Policy For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608.

Original price was: $300.Current price is: $219.

This Collection includes the following courses:

Investments: Debt Securities

Investments: Equity Securities

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