QAS Self-Study
Intermediate
CPE Credits
4 Credits: Accounting
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 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, the course explains when to use the equity method and how to apply the equity method.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Chapter 1
- Identify the characteristics of trading securities, available-for-sale securities, and held-to-maturity securities.
- Recognize the proper accounting treatment for investments in debt securities.
- Identify how purchases, sales, and changes in fair value of securities affect different accounts.
- Recognize the accounting models that apply to credit impairment of debt securities.
Chapter 2
- Recognize the proper accounting treatment for investments in equity securities.
- Identify the proper classification and disclosure for investments in securities.
Chapter 3
- Identify the requirements for when to use the equity method, how to apply the equity method, and what disclosures are necessary.
Course Specifics
|
Course ID 1213545 |
Revision Date July 1, 2021 |
Prerequisites Basic Accounting Knowledge |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
Accounting for Investments
$116.00 – $136.00
QAS Self-Study
Intermediate
CPE Credits
4 Credits: Accounting
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 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, the course explains when to use the equity method and how to apply the equity method.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Chapter 1
- Identify the characteristics of trading securities, available-for-sale securities, and held-to-maturity securities.
- Recognize the proper accounting treatment for investments in debt securities.
- Identify how purchases, sales, and changes in fair value of securities affect different accounts.
- Recognize the accounting models that apply to credit impairment of debt securities.
Chapter 2
- Recognize the proper accounting treatment for investments in equity securities.
- Identify the proper classification and disclosure for investments in securities.
Chapter 3
- Identify the requirements for when to use the equity method, how to apply the equity method, and what disclosures are necessary.
Course Specifics
|
Course ID 1213545 |
Revision Date July 1, 2021 |
Prerequisites Basic Accounting Knowledge |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
Accounting for Investments
$116.00 – $136.00