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K2 Enterprises

Accounting for Equity Investments

Accounting for Equity Investments

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Course 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.

Major Topics

  • Identifying the three primary factors in determining proper accounting for investments other entities
  • Exploring the principles underlying equity method investment accounting
  • Explaining the practical expedient to account for qualifying alternative investments using net asset value
  • Describing the categorizations for initial recognition and subsequent measurement of equity investments under FASB 321
  • Discussing the key characteristics requiring consolidation of the investee
  • Discussing the foundational principles of fair value measurement and disclosure

Learning Objectives

Upon completing this course, you should be able to:

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

Course Information

  • CPE Credit: 2.0 hours Accounting
  • Prerequisites: None
  • Program Level: Basic
  • Advance Preparation: None
  • Who Should Participate: [{'Attribute': 'Who Should Attend', 'Value': 'Anyone responsible for preparing or attesting upon financial statements\r\n\r\n\r\n\r\n'}]

Instructor

  • Name: Jennifer Louis
  • Hometown: Charlotte, NC
  • Bio: Jennifer has over 25 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, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of Training Services at AuditWatch, Inc., a highly respected training and audit process consulting firm later acquired by Thomson Reuters. Over her six years at AuditWatch, Jennifer served many roles. She began her career at AuditWatch as Vice President of Product Development. Jennifer also served as an instructor and consultant for the firm’s Audit Productivity Improvement Program (a comprehensive program enabling accounting firms to enhance audit quality and improve audit efficiency), as well as various other training courses. Later, Jennifer was primarily responsible for working with clients to design high-caliber, customized training programs. She led the Training Services Division, which includes AuditWatch University (“core-level” staff training for new hires to managers) and related offerings. She also co-authored the Guide to Value-Added Auditing (Thomson/Practitioners Publishing Company, Fort Worth, TX, July 2001). Before joining AuditWatch, Jennifer was the Financial/Operational Audit Manager at AARP. While at AARP she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and trainings. Jennifer was also an Audit Manager at Deloitte, in Washington, DC. During her five years with Deloitte, she was a frequent local and national instructor. Jennifer also served as an instructor for the firm’s national “Train the Trainers” program. Jennifer graduated summa cum laude from Marymount University with a BBA-Accounting. She is currently a member of the American Institute of Certified Public Accountants (AICPA) and is licensed to practice accounting in the Commonwealth of Virginia and North Carolina.Contact Jennifer via email at jlouis@emergentgroup.net, or via LinkedIn
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