Accounting for Investmentsis a detailed course designed to navigate the intricate aspects of managing and accounting for various investment types. The course features an in-depth analysis of investment classifications and the accounting practices for each, addressing key transactions such as purchases, impairments, and sales. Participants will benefit from a clear understanding of the rules for unrealized gains and losses, equity method recordation, and investment accounting in nonprofit environments. The course also provides practical insights into investment control, including comprehensive discussions on investment procedures and policies, and the potential risks involved. By focusing on these critical areas, the course empowers professionals with the necessary skills to manage investments effectively, ensuring compliance with accounting standards and enhancing the financial integrity of their organizations.
Learning Objectives
Upon successful completion of this course, participants will be able to:
Identify techniques used to manipulate a company's financials
Recognize common financial reporting issues
Recognize measurement and recognition of employee stock-based compensation
Identify regulations that protect investors from unethical business practices
Recognize how Sarbanes Oxley Act improves corporate behavior and enhances audit quality
Identify laws that govern social responsibilities of business
Recognize the role of good corporate governance in protecting shareholder value
Major Topics
The Need for Financial Reporting Reform
Protecting Investors
Restoring Investor Confidence
Internal Control Reporting Requirements
Promoting Accountability and Transparency
