Description
This course will be an overview of:
- Accounting of investments in long-term assets and inter-company investments.
- Comparison of U.S. US GAAP and IFRS requirements for reporting and disclosing investments in long-term assets and inter-company investments.
- Analysis of investments in long-term assets and inter-company investments, including valuation-related issues, and other considerations such as risk exposure.
After completing this course, the learner should be able to:
- Understand how to account for investments in long-term assets and inter-company investments.
- Understand the similarities and differences between U.S. US GAAP and IFRS requirements for reporting and disclosing investments in long-term assets and inter-company investments.
- Analyze an organizations investment in long-term assets and inter-company investments.
- Identify COVID-19 pandemics impact on investment activity and the reporting and disclosure of these activities in the financial statements.
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