The accounting for investments in equity securities changed as a result of ASU 2016-01 Recognition and Measurement of Financial Assets and Financial Liabilities.In a previous post we outlined the scope of ASC Topic 321 Investments – Equity Securities (ASC 321) and provided an overview of the accounting for investments in equity securities. Check out this post! Accounting for Investments Investments are financial assets which represent a company’s right to receive cash from its stake in bonds, shares, real estate, etc. When you buy a security, the initial cost of the investment is the purchase price, plus any brokerage fees, and The intent behind making such investments is to generate investment income (interest and dividend) and … Classifying Investment An investment can have three possible classifications: trading, available-for … Creating an eLearning is a labor of love. To account for investments, an accountant must first classify the security and then use the accounting methods for the classification to properly account for the investment. Key points made are: First of all, how do you initially account for any investment? Want to learn more? Accounting Standard 13 - Accounting for investments (AS 13).This Standard deals with accounting for investments in the financial statements of enterprises. Accounting for investments in equity securities recently changed, creating an entirely new topic (ASC 321).

The course also notes the treatment of impaired assets, how to deal with realized and unrealized gains and losses, and the treatment of other accounting concepts. Accounting for Investments clarifies the situation by describing how the accounting varies for each type of investment classification. In this podcast episode, we discuss the accounting for investments. The cost and equity methods of accounting are used by companies to account for investments they make in other companies.

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