Course Information
Accounting for Investments
Course Information
| Title: | Accounting for Investments |
|---|---|
| Category: | Accounting and Auditing |
| Field of Study: | Accounting |
| Course Code: | A021-0404 |
| CPE Credits: | 4.0 |
| Price: | 34.95 |
Description
Description:
Companies have different motivations for investing in securities issued by other companies. One motivation is to earn a high rate of return. Another motivation for investing (in equity securities) is to secure certain operating or financing arrangements with another company. This course addresses the accounting and reporting requirements for investment securities and includes specific examples to illustrate the application. Key aspects of debt securities, such as classification, purchases, transfers, impairments, and presentation and disclosure, are addressed. The course also discusses how to account for equity securities and the impairment of investments. Finally, the course explains when to use the equity method and how to apply the equity method.
Delivery Method: Online Interactive Self Study
Level: Intermediate
Prerequisites: None
Advanced Preparation: None
Course Details
Category: Accounting and Auditing
Field of Study: Accounting
Passing Score: 70%
Technical Details: Accounting: Technical
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Objectives
Objectives:
1. Identify the characteristics of trading securities, available-for-sale securities, and held-to-maturity securities. 2. Recognize the proper accounting treatment for investments in debt securities. 3. Identify how purchases, sales, and changes in fair value of securities affect different accounts. 4. Recognize the accounting models that apply to credit impairment of debt securities. 5. Recognize the proper accounting treatment for investments in equity securities. 6. Identify the proper classification and disclosure for investments in securities. 7. Identify the requirements for when to use the equity method, how to apply the equity method, and what disclosures are necessary.
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Profession
NASBA: Yes
QAS: Yes
CPA: Suitable for all CPAs
IRS: No IRS credit for Enrolled Agents.
Profession Identifiers: CPA