Accounting for Equity Investments Under Evolving U.S. GAAP

2 Credits: Accounting


Webcasts are available for viewing Monday – Saturday, 8am – 8pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)

 Secure Transaction

Accounting for Equity Investments Under Evolving U.S. GAAP

Course Level
CPE Credits

2 Credits: Accounting

Course Description

Understanding the proper accounting for and reporting of investments can be challenging, especially given recent changes to U.S. GAAP. This course will provide critical considerations when evaluating the proper treatment of basic investments in other entities and other common investments for nonpublic entities in U.S. GAAP-basis financial statements, including consideration of recent changes in financial instrument accounting, reporting, and disclosure.

Show More
Show Less

Learning Objectives

Upon completion of this course, participants will be able to:

  • Discuss the proper accounting for investments, including impact of recent Accounting Standard Updates (ASUs);
  • Describe special accounting considerations, such as equity method investments, alternative investments with net asset value; and
  • Explain fair value presentation and disclosure requirements ,including simplifications in recent ASUs.
Show More
Show Less

Course Specifics

Course ID
Revision Date
March 18, 2024


Advanced Preparation


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)

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

Meet The Experts

Jennifer F. Louis, CPA has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success.  In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis.  Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years.  Prior to that, Jennifer was Executive Vice President/Director of …