Investment Management: Investments

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Description

Investments are the cornerstone of the investment management industry, making understanding the accounting and reporting essential for auditors and accountants alike. This investment company accounting CPE eLearning course (2.0 CPE credits) provides a comprehensive overview of investment accounting under U.S. GAAP. It focuses on the classification, recognition, and reporting of equity securities, debt securities, and alternative investments. It explores the interplay between the U.S. GAAP guidance for investment companies (ASC 946) and other standards).

This investment company accounting CPE course begins with an introduction to the accounting for investments. You learn how investment companies initially recognize and subsequently account for investments. After that, you focus on several key types of investments, including:

  • Equity securities - You explore key characteristics, valuation methods, and reporting requirements
  • Debt securities - You learn about classification, amortization, and impairment considerations
  • Alternative investments - You gain insight into derivatives and investments in other investment companies, including unique accounting challenges

    • This investment company accounting CPE course is designed for accountants, auditors, and financial professionals working in investment management. It helps them navigate the complexities of investment classification, valuation, and disclosure in financial statements. Also, it makes the connection between the requirements in ASC 946 and other codification topics.

    Topics covered in this course include:

    • Introduction to accounting for investments
    • Equity securities: Key attributes and reporting
    • Debt securities: Classification and recognition
    • Alternative investments: Derivatives and other investments

    Master the accounting principles that drive investment companies’ financial reporting.

    Enroll in this investment company accounting CPE course today and elevate your expertise in investment accounting for equity, debt, and alternative assets!

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    Learning Objectives

     By the end of this course, you should be able to: 

    • Recall how investments are initially and subsequently recognized and accounted for by investment companies 
    • Identify typical characteristics and attributes of equity, debt, and alternative investments 

    Additional Information

    Last Updated 02/01/2025
    CPE Credit 2
    Field of StudyAccounting
    IndustryInvestment Management
    Instructional Delivery MethodQAS Self Study
    Knowledge LevelIntermediate
    Prerequisites General knowledge of accounting for investment management entities under U.S. GAAP and/or completion of our eLearning course, Investment Management Industry Fundamentals: Industry Overview
    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.

    $199

    eLearning
    ID: E-E0JM0Z

    2h 00m

    ★ ★ ★ ★ ★ (3)

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