Accounting for Investments
Apply the correct accounting treatment to every type of investment and strengthen your financial reporting. This course explains how accounting varies by investment classification and shows you how to recognize impairments, and record realized and unrealized gains and losses. Learn the related controls, documentation, and procedures needed to manage an investment portfolio effectively. Gain comprehensive, GAAP-based guidance for handling the full range of investment accounting issues.
Format
PDF Course
Course Lists
Duration
3 Hours
Course Information
Author: Steven Bragg
Course Number: AC1073
Table of Contents
Chapter 1. Accounting for Investments
Chapter 2. The Equity Method
Chapter 3. Nonprofit Investment Accounting
Chapter 4. Investment Controls and Procedures
Learning Objectives
- Identify the characteristics of the various types of investments, and the rules under which the investment classifications can be used. Also note the activities that will trigger the recognition of unrealized gains and losses.
- Specify the impact of various investee actions on an investor’s equity method recordation of its investment in the investee.
- Recognize the rules under which a nonprofit can record a purchased investment.
- State the policies used to govern the administration of investments, and identify the dangers posed by measuring certain investment outcomes.
Level: Overview
Instructional Method: QAS Self-Study
NASBA Category: Accounting
Prerequisites: None
Advance Preparation: None
Latest Review Date: March 2025
Program Registration Requirements: Click on the Enroll button to pay for and access the course. You will then be able to download the course as a PDF file, then take an on-line examination, and then download a certificate of completion if you pass the examination.
Program Refund Policy: For more information regarding administrative policies concerning complaints, refunds, and other matters, see our policies page.