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.
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.
