Equity Investments and Long-lived Assets
SKU: 06-284-01-CPE
Credit Hours: 2
CPE Category: Finance
Delivery Method: Video
Instructor: Jamie Pratt
Course Description:
This course covers investments in equity securities (including mark-to-market accounting, equity method and consolidations); property, plant and equipment; and intangible assets.
After completing the course you should be able to:
- Differentiate the market value method from the equity method and describe the conditions under which each is used.
- Briefly 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.
- 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.