Accounting for Intercorporate Equity Inv...
Lynch, Luann J., B...
Accounting for Intercorporate Equity Investments
Lynch, Luann J.; Benazzo, Jack
C-2464 | Published January 18, 2024 | 21 pages Technical Note
Collection: Darden School of Business
Product Details
This technical note provides an overview of accounting for investments in equity securities. It discusses passive investments and fair value accounting, investments resulting in significant influence and the equity method of accounting, and investments resulting in control and consolidation accounting. It provides examples of each of the three possible accounting approaches and walks through the appropriate accounting for each.
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