This course will be an overview of:

• Accounting for equity securities and related ownership interests within the scope of ASC Topic 321
• Applying the net asset value (NAV) practical expedient for qualifying investments
• Applying the modified cost alternative method of accounting for certain investments
• Equity method accounting for investments in other entities in which there is a significant influence
• Current common presentation and disclosure requirements
• Other considerations, such as when to consolidate another entity