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Equity Method of Accounting for Investments
 
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This video uses a comprehensive example to demonstrate how to account for investments using the Equity Method. When an investor owns between 20% and 50% of a firm's stock, the investor is deemed to have significant influence and must recognize a proportionate share of the firm's earnings. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 48081 Edspira
Equity Method of Investment (New FASB) | Intermediate Accounting | CPA Exam FAR | Chp 17 p 6
 
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Debt investment, equity investment, trading securities, available for sale, held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment
Equity Method Accounting
 
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The equity method is a type of accounting used for investments. This method is used when the investor holds significant influence over the investee, but does not exercise full control over it, as in the relationship between a parent company and its subsidiary. Click here to learn more about this topic: https://corporatefinanceinstitute.com/resources/knowledge/accounting/equity-method/
Advanced Accounting - Equity Method - Investment in Investee
 
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For more videos like this go to www.patrickleemsa.com. Join Robinhood and we'll both get a share of stock like Apple, Ford, or Sprint for free. To do so, make sure you click on this link: https://share.robinhood.com/patrickl803 ___________________________________ NETWORK WITH ME! PATRICKLEECPA Twitter - https://twitter.com/patrickleecpa Website – https://www.patrickleecmsa.com ___________________________________________ Send a letter or send something cool about how you’re using these videos. Patrick Lee, MSA PO Box 936 Winfield, Kansas 67156 ___________________________________________ WORK WITH ME! CONTACT US: [email protected]
Views: 6665 Patrick Lee
Equity Method vs Fair Value Method (Financial Accounting)
 
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This video shows the differences between the Equity Method and Fair Value Method of accounting for investments. A comprehensive example is presented to illustrate how the Equity Method requires the investor to recognize a proportionate share of the investee's net income or loss, while the Fair Value Method requires the investor to recognize dividend revenue and unrealized holding gains or losses. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 46309 Edspira
FAR Exam Cost and Equity Method
 
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Pulled straight from the FAR section of the Roger CPA Review course, this Study Session features Roger Philipp, CPA, CGMA, teaching Cost and Equity Method. Using the renowned Roger Method™, Roger will help you master this classic CPA exam "hot topic" through his motivational and dynamic lecture, plus an exclusive excerpt from the course textbook. Connect with us: Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: Alright, the next area we’re going to talk about deals with cost equity...do I have good volume there, good volume? Yeah? Very nice. Alright, cost equity. So we’re talking about investments. We’re actually going to talk in two different sections, cost equity and the next section is called marketable securities.
Views: 167691 Roger CPA Review
Consolidated Financial Statements--Equity Method (Part 1)Advanced Accounting |CPA Exam FAR| Ch 4 P 5
 
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Equity method, Consolidated financial statement, non controlling interest, cost method, equity method, complete equity method, partial equity method, accounting for stock investment, elimination entries, consolidation, consolidated financial statement, advanced accounting, cpa exam, acquirer, acquiree, Investment in Subsidiary, Accounting for stock acquisitions, parent, subsidiary, liquidating dividend
Equity method, accounting for basis differences
 
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Learn more at PwC.com - http://pwc.to/1Q3kjrl Equity method investments can have a few quirks when dealing with the accounting. Tune in to hear PwC’s Chris Barello discuss accounting for basis differences.
Views: 1597 PwC US
Equity Method - Accounting for Investments
 
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In this video I discuss the journal entries required under the equity method of accounting for investments. US GAAP.
Views: 2167 O'Reilly Accounting
Equity Method of Investment | Financial Accounting | CPA Exam FAR | Chp 15 p 3
 
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Trading securities, available for sales, held to maturities, amortized cost, fair value, unrealized gain, unrealized loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, debt investment, equity investment, realized gain, realized loss, fair value adjustment, unrealized holding gain, unrealized holding loss, equity method, investor, investee. consolidation, other comprehensive income, cost method, significant influence, parent subsidiary, impairment,
9 - The Equity Method of Accounting
 
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An overview of the equity method of accounting, to accompany http://www.principlesofaccounting.com Chapter 9, Long-Term Investments *Check out the Classroom page to find out how to take this course for credit: http://www.principlesofaccounting.com/classroom.html
Views: 37486 Larry Walther
Stock Investment Equity Method - Net Income
 
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Stock Investment Equity Method - Net Income
Views: 502 mattfishable
The Equity Method of Accounting for Investments
 
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On January 5, Bronson Company procured 40% of the outstanding stock of Vivian Company for $150,000. For the year ended December 31, Vivian Company earned income of $60,000 and paid dividends of $25,000. Determine the entries for Bronson Company for the purchase of the stock, the share of Vivian Company, and the dividends received from Vivian Company.
IAS 28 Investments in Associates and Joint Ventures
 
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http://www.ifrsbox.com This is the short summary of the standard IAS 28 Investments in Associates and Joint Ventures .The objective of IAS 28 is: • To prescribe the accounting for investments in associates, and • To set out the requirements for the application of the equity method when accounting for investments in associates and joint ventures. Standard IAS 28 defines significant influence as the power to participate in the financial and operating policy decisions of the investee, but is NOT a control or joint control of those policies. The main indicator of significant influence is holding (directly or indirectly) more than 20% of the voting power of the investee. The basic principles of equity method are: 1. The investment in an associate or joint venture is recognized at cost on initial recognition (acquisition date). 2. The carrying amount of the investment is increased or decreased by the investor’s share on investee’s net profit or loss after the acquisition date. 3. When investee distributes some dividends to the investor, then this distribution decreases the carrying amount of the investment. IAS 28 sets also exemptions from equity method, when to discontinue equity method and equity method procedures.
Views: 57171 Silvia M. (of IFRSbox)
Chapter 1- Equity Method of Accounting
 
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To overview when to use the equity method and how to account for an investment using equity method.
Views: 2040 Hustona12
problem 1-15 equity method
 
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This is a problem from chapter 1 in Advanced Accounting
Views: 329 Roger M
Differences between cost and equity methods of investments | Cost Method | Equity Method
 
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www.bisptrainings.com, www.bispsolutions.com
Views: 274 Amit Sharma
FV OCI Equity Investment Accounting Example
 
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This video illustrates how to record transactions related to FV OCI investments including how to record a purchase, adjustment to fair value at each reporting period, and a sale of shares.
Views: 4672 Virtual Classroom
Accounting for Investments (Equity and Debt Securities)
 
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This video provides an overview of the accounting rules and classifications for different types of investments. Investments can be broadly grouped into two types: debt investments and equity investments. Debt investments can be held-to-maturity (presented on the Balance Sheet at amortized cost, with changes in fair value not affecting Net Income), available-for-sale (presented on the Balance Sheet at fair value, with unrealized gains or losses bypassing the Income Statement and flowing through Other Comprehensive Income), or Trading (presented on the Balance Sheet at fair value, with unrealized gains or losses affecting Net Income. Equity investments are treated as Trading Securities according to the Fair Value Method (if the investor owns less than 20% of the investee), which marks the investment to market on the Balance Sheet and has unrealized gains or losses flow through Net Income. There is a practicability exception, however: if the fair value cannot be determined, the investment is presented on the Balance Sheet at cost, minus any impairments. If the investor owns between 20% and 50% of the investee the Equity Method is used; with this method, the investor does not recognize dividend revenue but instead recognizes a proportionate share of the investee's Net Income. If the investor owns more than 50% of the investee, the investor must consolidate the investee (the two entities are treated as one consolidated entity). Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 18666 Edspira
Fair Value Method for Equity Investments (less than 20% ownership stake)
 
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This video shows how to use the Fair Value Method to account for Equity Investments. The Fair Value Method is used when a firm owns less than 20% of the stock of the investee (if the firm owns between 20% and 50% of the investee, it can make an irrevocable election to use the Fair Value Method). The Fair Value Method requires that the investment be marked to market (its fair value) on the Balance Sheet, and that any unrealized gains or losses flow through the Income Statement to affect Net Income. Also, any dividends received from the investee are recorded as dividend revenue, which increases Net Income. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 11266 Edspira
Accounting for Business Combinations - Investments for Associates 1
 
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Covers Investments in associates: - Calculating share of equity - Equity accounting journals fundamentals - Parent vs Non-parent
Advanced Accounting Ch 1 Equity Method Illustrative Problem
 
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This video illustrates the end-of-chapter (Ch. 1) comprehensive illustrative problem re. applying the Equity Method of accounting for an investee. This video is designed for the ACC410 course within California Baptist University's OPS Division.
Views: 19958 Bruce Marshall
5 Advanced Accounting: Equity Method Consolidations
 
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This lessons works through a post acquisition consolidation with a parent that uses the equity method of accounting for its investment in the subsidiary. For more information on this topic, and other finance topics, visit our website at www.FinanceLearningAcademy.com. (Video 5 of 20)
Views: 33849 Executive Finance
What is EQUITY METHOD? What does EQUITY METHOD mean? EQUITY METHOD meaning & explanation
 
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What is EQUITY METHOD? What does EQUITY METHOD mean? EQUITY METHOD meaning & explanation. Equity method in accounting is the process of treating equity investments, in associate companies. The investor keeps such equities as an asset. The investor's proportional share of the associate company's net income increases the investment (and a net loss decreases the investment), and proportional payments of dividends decrease it. In the investor’s income statement, the proportional share of the investor’s net income or net loss is reported as a single-line item. Equity accounting is usually applied where the entity holds 20–50% of voting stock, since this implies significant influence on the decisions of the associate by the holding company. Equity accounting may also be appropriate where the holding falls outside this range and may be inappropriate for some entities within this range depending on the nature of the actual relationship between the investor and investee. The ownership of more than 50% of voting stock creates a subsidiary. Its financial statements consolidate into the parent's. The ownership of less than 20% creates an investment position carried at historic book or fair market value (if available for sale or held for trading) in the investor's balance sheet.
Views: 473 The Audiopedia
Advanced Accounting - Equity Method - Journal Entries
 
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For more videos like this go to www.patrickleemsa.com. ___________________________________ NETWORK WITH ME! PATRICKLEECPA Twitter - https://twitter.com/patrickleecpa Website – https://www.patrickleecmsa.com ___________________________________________ Send a letter or send something cool about how you’re using these videos. Patrick Lee, MSA PO Box 936 Winfield, Kansas 67156 ___________________________________________ WORK WITH ME! CONTACT US: [email protected]
Views: 5419 Patrick Lee
Statement of Cash Flows:  How to Account for Equity Method Investments
 
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This video shows the effect of an Equity Method investment on the Statement of Cash Flows. When the investor recognizes a share of the investee's Net Income, the investor must subtract this amount as an adjustment in the cash flow from operating activities section. When the investor recognizes a share of the investee's Net Loss, the investor must add this amount as an adjustment in the cash flow from operating activities section. If the investor receives dividends from the investee, the dividends received are added as an adjustment in the cash flow from operating activities section. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 2753 Edspira
Investment in Equity Securities | Intermediate Accounting | CPA Exam FAR | Chp 17 p 5
 
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equity investment, trading securities, available for sale, held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment, equity method, investor, investee. consolidation, other comprehensive income, cost method, significant influence,
Introduction to the Equity Method of Accounting under ASC Topic 323
 
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This short explainer video briefly describes what's included and excluded from equity method of accounting under ASC Topic 323. It is meant to be included in a more comprehensive eLearning module on the topic and was designed to "kick-off" the module.
Views: 413 GAAP Dynamics
Equity method: assessing significant influence
 
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Learn more at PwC.com - http://pwc.to/1DNORmI Hear Brad Jansen share his insights on how to assess significant influence in the equity method of accounting.
Views: 2762 PwC US
Advanced Accounting - Lesson 2 - Consolidation of Balances   Equity Method
 
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For more videos like this go to www.patrickleemsa.com. ___________________________________ NETWORK WITH ME! PATRICKLEECPA Twitter - https://twitter.com/patrickleecpa Website – https://www.patrickleecmsa.com ___________________________________________ Send a letter or send something cool about how you’re using these videos. Patrick Lee, MSA PO Box 936 Winfield, Kansas 67156 ___________________________________________ WORK WITH ME! CONTACT US: [email protected]
Views: 3561 Patrick Lee
Investments in Stocks | Advanced Accounting | CPA Exam FAR | Ch 4 P 1
 
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Consolidated financial statement, non controlling interest, cost method, equity method, complete equity method, partial equity method, accounting for stock investment, elimination entries, consolidation, consolidated financial statement, advanced accounting, cpa exam, acquirer, acquiree, Investment in Subsidiary, Variable interest entity, Enron, special purpose entity Accounting for stock acquisitions, parent, subsidiary, liquidating dividend
Equity Securities Ownership Interest (Equity Method For Recording Investment Interest In A Corp)
 
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Accounting for equity method for equity securities as ownership interest as investment in another company (acquirer company purchases securities of another company), Reporting Investment Using The Equity Method (Ownership between 20% to 50%, with 25% Holding C/S), the fair value method reports the securities as available for sale at their cost which requires a valuation account to report the securities at their fair value, which requires an unrealized holding gain or loss to equity, the equity method reports the securities as an investment which carrying amount is reduced by the dividends received and increased by the net income for the percent ownership in the acquiree companys securities, detailed accounting by Allen Mursau
Views: 4196 Allen Mursau
Cost Vs Equity Method For Business Consolidation
 
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Cost versus the equity method for business consolidations,explain each method for consolidated financial statement between affiliated companies, the parent and subsidiary, investment and equity alignment and other basic differences, detailed accounting example explained by Allen Mursau
Views: 13678 Allen Mursau
Accounting Change (Change From Equity Method To Fair Value Method For Ownership Interest)
 
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Accounting for changing from the Equity Method to the Fair Value Method for recording the ownership interest in another company, Equity Method (20 to 50% Holding) change to Fair Value Method (Holding less than 20%), earnings or losses previously recognized under Equity Method remain as part of carrying amount, dividends in excess of earnings account for as a reduction of investment carrying amount, carrying value a date-of-change (investment in corporation (1) increased by share of income, (2) reduced by dividends received, change from Investment account to Available-For-Sale account & adjust Dividend Revenue for year of change by the cumulative excess of (share of income or loss less dividends received), Available-For Sale account is the adjusted carrying value based on Equity Method at date of change, detailed accounting by Allen Mursau
Views: 2504 Allen Mursau
Journalizing Stock Investments: Equity Method!
 
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Learn how to journalize stock investments using the equity method! For the cost method, click here: https://youtu.be/ObIz1ld4Qao
Views: 197 TLC Tutoring
Accounting For Investment in Associates and Joint ventures (IAS 28)
 
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This Video is about Accounting For Investment in Associates and Joint ventures (IAS 28). This will help you in understanding the detailed analysis of Associates, Significant influence and Equity method of Accounting as per IAS-28. Journal entry is also explained related to Accounting for investment in Associate. Hope it will be useful video for you. Thanks
Views: 3098 CA Ashish Jha
Equity Method of Investment (Old FASB) | Intermediate Accounting | CPA Exam FAR | Chp 17
 
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Debt investment, equity investment, trading securities, available for sale, held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment
Accounting for Equity Investments at Cost: The Practicability Exception
 
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Equity investments that consist of less than 20% ownership of the investee are typically accounted for using the Fair Value Method. However, when the fair value of the investment cannot be easily determined (e.g., if it's an investment in a startup that isn't traded on an exchange), the investment should be accounted for at cost, minus any impairments. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 1268 Edspira
Example: Equity Method vs Fair Value Method (Old FASB) Intermediate Accounting |CPA Exam FAR|Chp17
 
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Trading securities, available for sales, held to maturities, amortized cost, fair value, unrealized gain, unrealized loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, debt investment, equity investment, realized gain, realized loss, fair value adjustment, unrealized holding gain, unrealized holding loss, equity method, investor, investee, consolidation, other comprehensive income, cost method, significant influence, parent, subsidiary, impairment,
Equity Method Accounting for Dividend
 
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Equity Method Accounting for Dividend
Views: 713 mattfishable
Accounting Change (Change From Fair Value Method To Equity Method For Ownership Interest)
 
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Accounting for change from Fair Value Method to Equity Method for ownership interest in another company, Fair Value Method is for (holding less than 20%) & Equity Method is for (holding between 20 to 50%), convert Available-For-Sale securities (FVM) to Investment Securities (Equity Method), (1) Investment Securities is increased for the purchase cost of any additional securities purchased to increase holdings requiring Equity Method & increased for any share of income received under FVM & reduced for any dividends received under FVM, (2) at date-of-change to Equity Method is increased for the difference between (equity earnings - dividend received under) under FVM, retained earnings is increased for this difference, (3) Available-For-Sale Securities (FVM) is transferred to Investment Securities, Fair Value Adjustment & Unrealized Holding Gains (FVM) are closed, any share of income after conversion to Equity Method increases the Investment Securities account & any dividends received reduces the Investment Securities account, detailed accounting by Allen Mursau
Views: 5275 Allen Mursau
6 Advanced Accounting: Cost Method Consolidation
 
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This lesson works through a post acquisition consolidation with a parent that uses the cost method of accounting for its investment in the subsidiary. For more information on this topic and other finaance topics, visit our website at www.FinanceLearningAcademy.com. (Video 6 of 20)
Views: 7223 Executive Finance
Consolidated Financial Statements in case of Associates - AS 23 - By CA Gopal Somani
 
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This Video helps in understanding the Consolidation of Associates as per Accounting Standard 23. This will be useful for CA, CS, CMA and B.com students.
Views: 9955 CA Gopal Somani
Advanced Accounting 7B Investment in Subsidiary Account/ Equity Method
 
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Ken Boyd is the owner of St. Louis Test Preparation (www.stltest.net). He provides tutoring in accounting and finance to both graduate and undergraduate students. Ken is the author of Cost Accounting for Dummies (Available in March of 2013). As a former CPA, Auditor, Tax Preparer and College Professor, Boyd brings a wealth of business experience to education.
Views: 3058 AccountingED
FAR Methods of Accounting for Investments
 
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Roger Philipp, CPA, CGMA, discusses the three methods of accounting for investments. This brief excerpt from the FAR section of the Roger CPA Review Online and USB course introduces the concepts of Cost Method or Marketable Securities, the Equity method and Consolidation. Connect with us: Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: So let's talk about the different kinds of investments that we can have. Now, this talks about how much stock you own a company, so it’s always dependent upon how much stock I own a company. So, I could own 0 to 20%. That's called the cost method or marketable securities. I could own 20 to 50%. That's called the equity method, also known the one line consolidation. I could have 50% plus. That is called consolidations. So it all depends how much stock I own in the company because depending upon how much stock I own, that tells us how we're going to account for the investment. Alright, now if it’s 0 to 20%, that's called cost or marketable securities. If it’s 20 to 50, it’s called the equity method, which is kind of like consolidating, but you don't actually break out the detail, you consolidate in one line item called investment.
Views: 33363 Roger CPA Review

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