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Accounting for Marketable Securities

Haskins, Mark E., ...

Technical Note

Accounting for Marketable Securities

Haskins, Mark E.; Lynch, Luann J.

C-2280 | Published February 27, 2008 | 10 pages Technical Note

Collection: Darden School of Business

Product Details

This note provides an overview of intercorporate investments, including passive investments (marketable securities), investments that result in significant influence, and investments that result in control. Then, the accounting for marketable equity and debt securities is described in detail.

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