Investment Companies: Accounting for Investments in Fixed Income Securities
Description
Investment companies have special accounting rules that require them to account for most investments they hold at fair value with changes in fair value recorded in profit or loss. But how does this model apply to fixed income securities? What if those fixed income securities are not of a “high credit quality” when purchased? If you’re looking for a quick and fun way to learn about how an investment company accounts for fixed income securities including those that are not “of a high credit quality”, all while earning CPE, this course is for you!
Learning Objective
By the end of this course, you should be able to:
- Recall how fixed income securities, including those that are not of a high credit quality, are accounted for by an investment company in its financial statements
Additional Information
| Last Updated | 08/01/2023 |
|---|---|
| CPE Credit | 0.2 |
| Field of Study | Accounting |
| Industry | Investment Management |
| Instructional Delivery Method | Nano Learning |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| 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. |
$35
0h 15m
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