Surgent's Accounting for and Auditing Complex Investments

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  • Location
    • Your Space
      Your Space
      Self Study - Surgent, ID 00000
  • Credits
    • 2.00
  • Credit Type(s)
    • Auditing (2.00)
  • Prerequisites
    • Experience on audit engagements

  • Vendor
    • Surgent McCoy CPE, LLC
  • Level
    • Intermediate
  • Fields of Study
    • Auditing
  • Message
    • When & Where You Want

Description

As companies look for greater investment returns in the current low interest rate environment, they are often investing in more risky types of investments, such as cryptocurrency. Further, as they look to hedge business risks, companies are frequently entering into derivative transactions, which both can contain unexpected risk and accounting complexity. As you advance in your audit careers, you will be faced with both understanding the accounting for and auditing these complex financial statement areas. In this course, we'll review the accounting models of several types of complex investments and review common audit procedures in these areas

  • Course Type: On-Demand Webcast
  • Designed For

    Accountants who account for or audit more complex financial instruments

    Objectives

    Highlights

    • The fair value measurement process
    • Derivative and hedge accounting under ASC 815
    • Accounting and auditing considerations related to the use of the equity method of accounting under ASC 323
    • Accounting and auditing considerations related to investments in cryptocurrency and digital assets

    Advanced Prep

    None

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