CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

Accounting For Equity Method Investment

You need to register for the webinar to watch the video.

Click Here to Register

Before starting this self study program, please go through the instructional document.

Overview

  • Significant Influence
    4 mins
  • Assessment of Significant Influence
    12 mins
  • Measurement at Initial Recognition
    19 mins
  • Consistency of Financial Statements
    30 mins
  • Subsequent Measurement
    44 mins

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
  • Bookkeepers & Accountants & Tax Preparers
  • Certified Public Accountant
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Staff of Accounting Firm
  • Young CPA

Testimonial

4.7

(3)
67%
33%
0%
0%
0%

EA

I thought this was a great course. Applicable for intro level or to build understanding of the basics.