Accounting  |  Format: Flash

Debt and Equity Investments

Course Overview
This course provides an overview of debt and equity investments with emphasis on the classification for accounting purposes. This course also addresses the initial and subsequent measurement requirements for these investments as well as considerations related to fair value. This course also provides information relating to required disclosures for these types of investments.

Learning Objectives
Upon successful completion of this segment, you should be able to:

  • Identify measurement requirements for investments in debt and equity securities
  • Identify valuation techniques used to measure fair value including respective inputs
  • Recognize required disclosures related to debt and equity securities

    Catalog Number: 99FLE48
    CPE Credits: 1 Registry / 1 QAS
    Author: John M. Fleming, CPA, MBA
    Advanced Preparation:
    Course Level: Basic
    Field of Study: Accounting
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Apr 22, 2019 / Apr 22, 2021