This CPE-eligible, eLearning course (1.0 CPE) covers the accounting and reporting requirements for investments in equity securities and other ownership interests in an entity within the scope of ASC 321 Investments - Equity Securities. This online course discusses the scope of ASC 321 and the accounting for investments in equity securities with readily determinable fair values. What if the fair value of the investment is not readily determinable? We cover that too, specifically the measurement alternative within ASC 321 and the requirements for its use.