A business that has a range of investments needs to account for them - and those investments are subject to a number of accounting rules. Accounting for Investments clarifies the situation by describing how the accounting varies for each type of investment classification. 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. In addition, the course describes the controls, forms, and procedures needed to effectively manage investments. In short, it addresses every possible aspect of the accounting for investments.

Learning Objectives:

• Identify the characteristics of the various types of investments, and the rules under which the investment classifications can be used. Also note the activities that will trigger the recognition of unrealized gains and losses


• Evaluate the impact of various investee actions on an investor’s equity method recordation of its investment in the investee


• Recognize the rules under which a nonprofit can record a purchased investment


• State the policies used to govern the administration of investments, and identify the dangers posed by measuring certain investment outcomes