Accounting for Equity Investments Under Evolving U.S. GAAP

Learning Objectives

• To discuss the proper accounting for investments, including the impact of recent Accounting Standard Updates (ASUs) 
• To analyze special accounting considerations, such as equity method investments, alternative investments with net asset value, and more 
• To explain fair value presentation and disclosure requirements, including simplifications in recent ASUs.

Course Description

Explore our CPE course delving into Accounting for Equity Investments, offering an in-depth exploration of fair value assessments, valuation methods, and the specifics of Level 2 and Level 3 inputs. Acquire crucial knowledge on broker-dealer bid-ask pricing and comprehend the disclosure mandates about fair value assets and liabilities.

Explore the essentials of Equity Method Investment Accounting, learning when it is appropriate, and the examples of significant influence. Delve into journal entries, adjusting for intra-entity profits and losses, and discover how to handle basis differences effectively.

Our CPE Accounting course doesn't stop there—it navigates you through consolidation accounting, business combinations, and step acquisitions achieved in stages. Learn to identify the acquirer, understand changes in ownership interest, and determine the acquisition date. Uncover the means of obtaining control, recognizing and measuring assets and liabilities, and allocating goodwill.

But that's not all; we demystify Variable Interest Entities (VIEs) with real-world examples and guide you through the evaluation of related party relationships. Understand the conditions for a variable interest, how to identify the primary beneficiary and the consolidation of VIEs.

Key topics covered in this course:

• The proper accounting for investments, including the impact of recent Accounting Standard Updates (ASUs) 
• Special accounting considerations, such as equity method investments, alternative investments with net asset value, and more
• Fair value presentation and disclosure requirements, including simplifications in recent ASUs

Don't miss this opportunity to elevate your accounting expertise. Enroll now for a comprehensive CPE experience that goes beyond the basics, equipping you with the knowledge and skills needed to navigate the complexities of accounting for equity investments.

Overview

• Equity securities defined

  3 mins
• Level of alternative measurement method election

  16 mins
• Subsequent measurement

  28 mins
• Accounting for changes in interest

  46 mins
• SEC Guidance on significant influence

  65 mins
• Other acquirer key points

  84 mins
• Required conditions for a variable interest

  96 mins