CPE Credit Hours: 4
Field of Study: Accounting
Publication date: June 2021
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 and reporting requirements for investment securities, and includes specific examples to illustrate the application. Key aspects of debt securities, such as classification, purchases, transfers, impairments, and presentation and disclosure, are addressed. The course also discusses how to account for equity securities and the impairment of investments. Finally, it explains when to use the equity method, and how to apply the equity method.
This is a self-study CPE course.
Program level: Intermediate
Prerequisites: Basic Accounting
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase
