CE/CPE Course Information

Accounting for Investments

CPE Credits: 4
Subject Area: Accounting and Auditing
Field of Study: Accounting
Program Level: Overview
Lesson Version: 19-1
Publication/Revision Date: January 14, 2020
Prerequisites/Advanced Preparation: None
Written By: Michael Kustanovich, CPA

Learning
Objectives
After completing this course, you will be able to
  • Classify investments in equity securities based on presumed influence and debt securities based on investor’s intent
  • Apply the major principles of the acquisition method of accounting for a business combination, including recognition of goodwill and gain from bargain purchase
  • Answer questions about the major accounting concepts underlying the equity method of accounting
  • Apply the fair value option to investments in debt and equity securities
  • Account for investments in debt securities that are classified as held-to-maturity
  • Distinguish between the accounting for investments in debt securities classified as available-for-sale and trading
Course Topics
  1. Introduction
  2. Investment in Equity Securities -- Percentage of Ownership > 50%
  3. Investment in Equity Securities -- 50% ≥ Percentage of Ownership ≥ 20%
  4. Investment in Equity Securities -- Percentage of Ownership < 20%
  5. Investment in Debt Securities

This self-study course consists of an Audiovisual presentation or a 20-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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