Accounting for Investments

Price: $29.85

CPE Credits: 3.0

Category:

Course Number: AACSBAFI

investor relations

Description:

Accounting for Investments describes how the accounting varies for each type of investment classification, notes the treatment of impaired assets, how to deal with realized and unrealized gains and losses, and the treatment of other accounting concepts. The course also describes the controls, forms, and procedures needed to effectively manage investments. Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: Steven Bragg, CPA

Publication: May 2014
Update: December 30, 2015

Format: PDF
Pages: 56

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  • 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.
  • Note 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.

 

 

Description:

Accounting for Investments describes how the accounting varies for each type of investment classification, notes the treatment of impaired assets, how to deal with realized and unrealized gains and losses, and the treatment of other accounting concepts. The course also describes the controls, forms, and procedures needed to effectively manage investments. Table of Contents

Delivery Method: Online QAS Self Study.

Level: Overview.

Prerequisites: None

Advanced Preparation: None

Author: Steven Bragg, CPA

Publication: May 2014
Update: December 30, 2015

Format: PDF
Pages: 56

Passing Grade: 70%

Exam Policies: Exam may be retaken. Course must be completed within one year of purchase.

CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  • 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.
  • Note 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.

 

 

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