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Equity Investments And Long-lived Assets

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

Overview

  • Investments in Securities
    2 mins
  • Due Diligence Task
    26 mins
  • Due Diligence Outcome
    27 mins
  • Long-lived Assets
    41 mins
  • Accounting for Long-lived Assets: Key Issues
    51 mins

Course Description

Long-lived assets are those that provide a company with a future economic benefit beyond the current year or operating period. These assets include tangible assets, intangible assets, and financial assets.

There are two important questions in accounting for a long-lived asset:

  • What cost should be shown on the balance sheet?
  • How should this cost be allocated over the life of an asset?


This CPE course covers accounting treatment for investments in equity securities (including mark-to-market accounting, equity method, and consolidations); property, plant and equipment; and intangible assets. The financial statements and the footnotes of the companies featured in this course include Walt Disney, 3M, and Yahoo.

Major topics covered in this online Accounting CPE webinar:

  • Non-controlling investments in equity.
  • Acquisition accounting and goodwill.
  • Long-lived assets.

Learning Objectives

  • To differentiate the market value method from the equity method and describe the conditions under which each is used.
  • To describe the fundamental issues involved when one company acquires a controlling interest in another company and explain how goodwill appears on the financial statements and is subsequently accounted for.
  • To list and describe the major issues involved when accounting for long-lived assets and briefly explain how the accounting methods for each issue affect the financial statements.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Certified Management Accountant
  • Certified Public Accountant
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Senior Accountant
  • Staff of Accounting Firm
  • Young CPA