Event 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.

Objectives

Recall the proper accounting for investments Describe special accounting considerations, such as equity method investments, alternative investments with net asset value, and moreExplain fair value presentation and disclosure requirements