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Equity interest accounting – The measurement alternative and more
We wrap up our miniseries on loans and investments with a discussion of the accounting for equity interests, a topic that can impact companies across all industries.
In this episode, we discuss:
2:02 – Equity interests in scope of ASC 321, Investments—Equity Securities
13:19 – Determining whether an equity interest has a readily determinable fair value
15:10 – An overview of the “measurement alternative,” including:
22:27 – Impairment of equity interests
25:31 – Identifying observable transactions
For more information, see chapter 2 of our Loans and investments guide. Also, check out our…
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