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8/17/2019
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Course 171036 - Accounting For Investments
  Course Description
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This Course is based on the electronic .pdf file(s) Accounting For Investments
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 5 Hours
Level: Basic
Prereqs: Basic Accounting
State Exceptions: None
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Your Price:
Exam Only $53.00

There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of
       purchase.

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Electronic Downloads:
Accounting For Investments
by: Delta CPE, 2014, 100 pages
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Course Description:
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 for debt and equity investments and disclosure requirements. To provide useful information, companies account for investments based on the type of security (debt or equity) and their intent with respect to the investment. The course organizes the study of investments by type of security. Within each section, it explains how the accounting for investments in debt and equity securities varies according to management intent.

Course Topics:
Market Value Method and Amortized Cost Method per Trading Securities
Fair Value Alternative for Available-for-Sale and Impairment Guidance
Bond Quotes Lump-Sum Purchase
Exchange (Conversion) of Securities Stock Splits
Transfers of Securities between Categories Investment in Certain Entities that Calculate New
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