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Accounting for Equity Method Investments

  • CFP
  • CIA
  • CMA
  • CPA (US)
  • CVA
  • IAP
  • QIAL
Accounting for Equity Method Investments

1.5 Credits

$15

Subject Area

Accounting

Webinar Qualifies For

1.5 CPE credit of Accounting for all CPAs

1.5 CPE credit for Certified Management Accountants (CMA)

1.5 CPE credit for Certified Internal Auditors (CIA)

1.5 CPE credit for Internal Audit Practitioner (IAP)

1.5 CPE credit for Qualification in Internal Audit Leadership (QIAL)

1.5 CPD credit (Verifiable) for Certified Valuation Analyst (CVA)

1.5 General Educational credit for Tax Professionals / Bookkeepers / Accountants

This Course is Also Available in Self Study (On-Demand)

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Course Description

As we all know, many businesses aim to achieve higher profits, increase their market share, expand internationally, diversify business risk, and reduce costs by acquiring a portion of another business's capital.

Those businesses/investors should use the equity method of accounting to measure their share in the investee's capital and operations when their ownership interest grants them a significant influence over the investee's operating and financial policies.

In this online CPE webinar, the speaker will discuss the equity method and explains how to distinguish the Equity-method investees from other investments.

This online continuing education course illustrates the accounting treatment for equity method investees step-by-step, including recognition criteria, subsequent measurement, the proper accounting treatment for the resulting gain/(loss), and dividends.

This online CPE course uses practical cases and examples that simplify the theory behind US GAAP standard ASC Topic 323 "Investments – Equity Method and Joint Ventures" and IFRS standard IAS 28 "Investments in Associates and Joint Ventures," highlighting the main differences between them.

Key topics covered in this online CPE webinar:

  • The Identification and the measurement of Equity Method Investments
  • The definition and the assessment of the significant influence.
  • The accounting treatment for impairment losses, intra-entity transactions, and the changes in investees' ownership level.

Learning Objectives

  • To explore the main differences between Equity-method investees and other types of investments.
  • To discover the proper accounting treatment for equity method investments.
  • To identify how to measure the acquired share of equity-method investee's equity.
  • To recognize the differences between US GAAP and IFRS in applying the equity method of accounting.

Who Should Attend?

  • Accountant
  • Accounting and audit managers/practitioners
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Auditors
  • Bookkeepers & Accountants & Tax Preparers
  • Certified Management Accountant
  • Certified Public Accountant
  • Certified Valuation Analysts
  • Chief Accounting Officer
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Director of Accounting
  • Staff of Accounting Firm
  • Young CPA

Testimonial

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