Certain equity securities can use an alternative measurement method under ASC 321. This post discusses some important requirements of the method.
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Trade date versus settlement date. Which date should be used when accounting for investment securities? Let’s find out in today’s blog post.
A follow-up post discussing the accounting for investments in equity securities under ASC 321, specifically the measurement alternative.
Accounting for investments in equity securities recently changed, creating an entirely new topic (ASC 321). Want to learn more? Check out this post!
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