Investments: Equity Securities
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Description
This CPE-eligible, eLearning course (1.0 CPE) covers the accounting and reporting requirements for investments in equity securities and other ownership interests in an entity within the scope of ASC 321 Investments - Equity Securities. This online course discusses the scope of ASC 321 and the accounting for investments in equity securities with readily determinable fair values. What if the fair value of the investment is not readily determinable? We cover that too, specifically the measurement alternative within ASC 321 and the requirements for its use.
This course is included in the following collections:
Learning Objectives
By the end of this course, you should be able to:
- Identify investments in equity securities and other ownership interests that are within the scope of ASC 321
- Recall the definition of readily determinable fair value and why it is important under U.S. GAAP
- Recognize the requirements for the use of the measurement alternative for equity securities and other ownership interests
Additional Information
Last Updated | 10/01/2024 |
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CPE Credit | 1 |
Field of Study | Accounting |
Instructional Delivery Method | QAS Self Study |
Knowledge Level | Overview |
Private | No |
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. |
$120
ID: E-1KNQ51
1h 00m