Title: | Accounting for Investments |
Category: | Accounting and Auditing |
Field of Study: | Accounting |
Course Code: | A019-0404 |
CPE Credits: | 3.0 |
Price: | $27.95 |
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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 for debt and equity investments and disclosure requirements. To provide useful information, companies account for investments based on the type of security (debt or equity) and their intent with respect to the investment. The course organizes the study of investments by type of security. Within each section, it explains how the accounting for investments in debt and equity securities varies according to management intent.
Delivery Method: Online Interactive Self Study
Level: Overview
Prerequisites: None
Advanced Preparation: None
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Author: Delta Publishing
Category: Accounting and Auditing
Field of Study: Accounting
Passing Score: 70%
Publication Date: 10/17/2019
Technical Details: Accounting is a technical field of study.
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Objectives:
1. Recognize the differences between trading securities, available-for-sale securities, and held-to-maturity securities.
2. Identify the categories of debt securities and the accounting and reporting treatment for each category.
3. Properly identify how purchases, sales, and changes in fair value of securities affect accounts.
4. Recognize the proper classification and disclosure of investments in securities.
5. Determine when it is appropriate to use the equity method to account for investments in other companies.
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