Self-Study Course Details
One way to invest in another entity is through an investor’s purchase of equity shares of an investee. Proper accounting for these equity investments depends on the extent of ownership and influence that the investor has over the investee. There are also considerations around whether the equity securities are readily marketable. In this course, Jennifer Louis, CPA will provide a high-level overview of properly accounting for equity investments under the fair value method, net asset value method, alternative cost method, equity method, and the consolidation method.
- Identify how to determine the proper initial and subsequent measurement treatment for equity investments.
- Recognize how to properly account for equity investments under the fair value method, net asset value method, alternative cost method, equity method, and the consolidation method.
Jennifer has over 20 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, private industry corporations, and public sector agencies.
Encoursa is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBAregistry.org.
Webinars: CPE certificates will be accessible through your dashboard 1 hour after a webinar concludes.
Self-Study: CPE certificates will be accessible through your dashboard immediately after passing the qualified assessment.
For specific instructions on accessing your CPE, please see our FAQ section on our support page.
- Multiple Attendees on Webinars: Each attendee should register separately for the webinar. If more than 1 attendee participated from the same device, please contact us after the event to let us know. For group signups for paid events, please contact us.