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Equity Method of Accounting for Investments
 
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This video uses a comprehensive example to demonstrate how to account for investments using the Equity Method. When an investor owns between 20% and 50% of a firm's stock, the investor is deemed to have significant influence and must recognize a proportionate share of the firm's earnings. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 43892 Edspira
Statement of Cash Flows:  How to Account for Equity Method Investments
 
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This video shows the effect of an Equity Method investment on the Statement of Cash Flows. When the investor recognizes a share of the investee's Net Income, the investor must subtract this amount as an adjustment in the cash flow from operating activities section. When the investor recognizes a share of the investee's Net Loss, the investor must add this amount as an adjustment in the cash flow from operating activities section. If the investor receives dividends from the investee, the dividends received are added as an adjustment in the cash flow from operating activities section. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 2403 Edspira
Advanced Accounting - Equity Method - Investment in Investee
 
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For more videos like this go to www.patrickleemsa.com. Join Robinhood and we'll both get a share of stock like Apple, Ford, or Sprint for free. To do so, make sure you click on this link: https://share.robinhood.com/patrickl803 ___________________________________ NETWORK WITH ME! PATRICKLEECPA Twitter - https://twitter.com/patrickleecpa Website – https://www.patrickleecmsa.com ___________________________________________ Send a letter or send something cool about how you’re using these videos. Patrick Lee, MSA PO Box 936 Winfield, Kansas 67156 ___________________________________________ WORK WITH ME! CONTACT US: [email protected]
Views: 6214 Patrick Lee
9 - The Equity Method of Accounting
 
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An overview of the equity method of accounting, to accompany http://www.principlesofaccounting.com Chapter 9, Long-Term Investments *Check out the Classroom page to find out how to take this course for credit: http://www.principlesofaccounting.com/classroom.html
Views: 36880 Larry Walther
Equity Method vs Fair Value Method (Financial Accounting)
 
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This video shows the differences between the Equity Method and Fair Value Method of accounting for investments. A comprehensive example is presented to illustrate how the Equity Method requires the investor to recognize a proportionate share of the investee's net income or loss, while the Fair Value Method requires the investor to recognize dividend revenue and unrealized holding gains or losses. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like us on Facebook, visit https://www.facebook.com/Edspira Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Facebook, visit https://facebook.com/Prof.Michael.McLaughlin To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin
Views: 44220 Edspira
Equity Method of Investment (New FASB) | Intermediate Accounting | CPA Exam FAR | Chp 17 p 6
 
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Debt investment, equity investment, trading securities, available for sale, held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment
Equity Method - Accounting for Investments
 
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In this video I discuss the journal entries required under the equity method of accounting for investments. US GAAP.
Views: 2041 d oreilly
Fair Value Method for Equity Investments (less than 20% ownership stake)
 
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This video shows how to use the Fair Value Method to account for Equity Investments. The Fair Value Method is used when a firm owns less than 20% of the stock of the investee (if the firm owns between 20% and 50% of the investee, it can make an irrevocable election to use the Fair Value Method). The Fair Value Method requires that the investment be marked to market (its fair value) on the Balance Sheet, and that any unrealized gains or losses flow through the Income Statement to affect Net Income. Also, any dividends received from the investee are recorded as dividend revenue, which increases Net Income. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 9592 Edspira
Consolidated Financial Statements--Equity Method (Part 1)Advanced Accounting |CPA Exam FAR| Ch 4 P 5
 
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Equity method, Consolidated financial statement, non controlling interest, cost method, equity method, complete equity method, partial equity method, accounting for stock investment, elimination entries, consolidation, consolidated financial statement, advanced accounting, cpa exam, acquirer, acquiree, Investment in Subsidiary, Accounting for stock acquisitions, parent, subsidiary, liquidating dividend
Accounting for Investments (Equity and Debt Securities)
 
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This video provides an overview of the accounting rules and classifications for different types of investments. Investments can be broadly grouped into two types: debt investments and equity investments. Debt investments can be held-to-maturity (presented on the Balance Sheet at amortized cost, with changes in fair value not affecting Net Income), available-for-sale (presented on the Balance Sheet at fair value, with unrealized gains or losses bypassing the Income Statement and flowing through Other Comprehensive Income), or Trading (presented on the Balance Sheet at fair value, with unrealized gains or losses affecting Net Income. Equity investments are treated as Trading Securities according to the Fair Value Method (if the investor owns less than 20% of the investee), which marks the investment to market on the Balance Sheet and has unrealized gains or losses flow through Net Income. There is a practicability exception, however: if the fair value cannot be determined, the investment is presented on the Balance Sheet at cost, minus any impairments. If the investor owns between 20% and 50% of the investee the Equity Method is used; with this method, the investor does not recognize dividend revenue but instead recognizes a proportionate share of the investee's Net Income. If the investor owns more than 50% of the investee, the investor must consolidate the investee (the two entities are treated as one consolidated entity). Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 16217 Edspira
IAS 28 Investments in Associates and Joint Ventures
 
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http://www.ifrsbox.com This is the short summary of the standard IAS 28 Investments in Associates and Joint Ventures .The objective of IAS 28 is: • To prescribe the accounting for investments in associates, and • To set out the requirements for the application of the equity method when accounting for investments in associates and joint ventures. Standard IAS 28 defines significant influence as the power to participate in the financial and operating policy decisions of the investee, but is NOT a control or joint control of those policies. The main indicator of significant influence is holding (directly or indirectly) more than 20% of the voting power of the investee. The basic principles of equity method are: 1. The investment in an associate or joint venture is recognized at cost on initial recognition (acquisition date). 2. The carrying amount of the investment is increased or decreased by the investor’s share on investee’s net profit or loss after the acquisition date. 3. When investee distributes some dividends to the investor, then this distribution decreases the carrying amount of the investment. IAS 28 sets also exemptions from equity method, when to discontinue equity method and equity method procedures.
Views: 53259 Silvia M. (of IFRSbox)
Advanced Accounting 7B Investment in Subsidiary Account/ Equity Method
 
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Ken Boyd is the owner of St. Louis Test Preparation (www.stltest.net). He provides tutoring in accounting and finance to both graduate and undergraduate students. Ken is the author of Cost Accounting for Dummies (Available in March of 2013). As a former CPA, Auditor, Tax Preparer and College Professor, Boyd brings a wealth of business experience to education.
Views: 3000 AccountingED
Equity Method Accounting
 
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The equity method is a type of accounting used for investments. This method is used when the investor holds significant influence over the investee, but does not exercise full control over it, as in the relationship between a parent company and its subsidiary. Click here to learn more about this topic: https://corporatefinanceinstitute.com/resources/knowledge/accounting/equity-method/
FAR Exam Cost and Equity Method
 
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Pulled straight from the FAR section of the Roger CPA Review course, this Study Session features Roger Philipp, CPA, CGMA, teaching Cost and Equity Method. Using the renowned Roger Method™, Roger will help you master this classic CPA exam "hot topic" through his motivational and dynamic lecture, plus an exclusive excerpt from the course textbook. Connect with us: Website: https://www.rogercpareview.com Blog: https://www.rogercpareview.com/blog Facebook: https://www.facebook.com/RogerCPAReview Twitter: https://twitter.com/rogercpareview LinkedIn: https://www.linkedin.com/company/roger-cpa-review Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://www.rogercpareview.com/professor-resource-center/ Video Transcript Sneak Peek: Alright, the next area we’re going to talk about deals with cost equity...do I have good volume there, good volume? Yeah? Very nice. Alright, cost equity. So we’re talking about investments. We’re actually going to talk in two different sections, cost equity and the next section is called marketable securities.
Views: 162141 Roger CPA Review
Owner's Equity | Accounting | Chegg Tutors
 
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Owner's equity is the measure of a company's net worth and is calculated by subtracting total liabilities from total assets. Also called shareholder's equity or book value, owner's equity comes from two main sources. The first source is paid-in capital (capital received from investors in exchange for stock in the company). The second source is retained earnings that the company has accumulated during the course of its operations. Owner's equity is often used to determine the value of a business when it is sold by its owner or shareholders. Owner's equity = Total assets – Total Liabilities ---------- Accounting tutoring on Chegg Tutors Learn about Accounting terms like Owner's Equity on Chegg Tutors. Work with live, online Accounting tutors like Mark D. who can help you at any moment, whether at 2pm or 2am. Liked the video tutorial? Schedule lessons on-demand or schedule weekly tutoring in advance with tutors like Mark D. Visit https://www.chegg.com/tutors/Accounting-online-tutoring/?utm_source=youtube&utm_medium=video&utm_content=managed&utm_campaign=videotutorials ---------- About Mark D., Accounting tutor on Chegg Tutors: Certified Public Accountant, Class of 2013 Accounting major Subjects tutored: Finance, English, Marketing, Writing, Accounting, Study Skills, Microsoft Excel, Business, and Entrepreneurship TEACHING EXPERIENCE I have tutored students in business and accounting for 4 years, both in-person and online. My experience extends from high school to graduate students, and I am able to seamlessly adapt to your skill level. I would love to help out any students with problem sets that they have been assigned or simply help them gain a better grasp on a concept. EXTRACURRICULAR INTERESTS I was born and raised in Pittsburgh, PA but have spent the majority of the last 5 years in Washington, DC. I majored in accounting and minored in international economics at GWU. My pastimes include running, volunteering with animals, and organized sports! I enjoy studying accounting very much, so please let me know if there is any way I can help! Want to book a private lesson with Mark D.? Message Mark D. at https://www.chegg.com/tutors/online-tutors/Mark-D-14769/?utm_source=youtube&utm_medium=video&utm_content=managed&utm_campaign=videotutorials ---------- Like what you see? Subscribe to Chegg's Youtube Channel: http://bit.ly/1PwMn3k ---------- Visit Chegg.com for purchasing or renting textbooks, getting homework help, finding an online tutor, applying for scholarships and internships, discovering colleges, and more! https://chegg.com ---------- Want more from Chegg? Follow Chegg on social media: http://instagram.com/chegg http://facebook.com/chegg http://twitter.com/chegg
Views: 15671 Chegg
What is Equity (Financial Accounting Tutorial #10)
 
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75% OFF the Full Crash Course on Udemy: http://bit.ly/2oZIdcP In this financial accounting tutorial I explain what the financial accounting element equity is. Equity is split into common shares and retained earnings and represents the residual interest owners have in the business after liabilities. Equity essentially represents net assets and is calculated using the accounting equation by subtracting liabilities from assets. ** Notepirate is privately owned and exclusive to notepirate.com.** Website: http://www.notepirate.com Follow us on Facebook: https://www.facebook.com/pages/Note-Pirate/514933148520001 Follow us on Twitter: http://twitter.com/notepirate We appreciate all of the support you guys have given us. Be apart of the mission to help us reach more students by subscribing, thumbs upping and adding the videos to your favorites!
Views: 52979 Notepirate
Advanced Accounting Ch 1 Equity Method Illustrative Problem
 
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This video illustrates the end-of-chapter (Ch. 1) comprehensive illustrative problem re. applying the Equity Method of accounting for an investee. This video is designed for the ACC410 course within California Baptist University's OPS Division.
Views: 19579 Bruce Marshall
Equity Securities Ownership Interest (Equity Method For Recording Investment Interest In A Corp)
 
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Accounting for equity method for equity securities as ownership interest as investment in another company (acquirer company purchases securities of another company), Reporting Investment Using The Equity Method (Ownership between 20% to 50%, with 25% Holding C/S), the fair value method reports the securities as available for sale at their cost which requires a valuation account to report the securities at their fair value, which requires an unrealized holding gain or loss to equity, the equity method reports the securities as an investment which carrying amount is reduced by the dividends received and increased by the net income for the percent ownership in the acquiree companys securities, detailed accounting by Allen Mursau
Views: 4170 Allen Mursau
Chapter 1- Equity Method of Accounting
 
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To overview when to use the equity method and how to account for an investment using equity method.
Views: 1986 Hustona12
Differences between cost and equity methods of investments | Cost Method | Equity Method
 
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www.bisptrainings.com, www.bispsolutions.com
Views: 139 Amit Sharma
Stock Investment - Equity Method (Acquisition)
 
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Stock Investment - Equity Method (Acquisition)
Views: 380 mattfishable
Consolidated Financial Statements in case of Associates - AS 23 - By CA Gopal Somani
 
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This Video helps in understanding the Consolidation of Associates as per Accounting Standard 23. This will be useful for CA, CS, CMA and B.com students.
Views: 8200 CA Gopal Somani
An investor should always use the equity method to account for an investment if:
 
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An investor should always use the equity method to account for an investment if: Fair-Value Method In many instances, an investor possesses only a small percentage of an investee company’s outstanding stock, perhaps only a few shares. Because of the limited level of ownership, the investor cannot expect to significantly affect the investee’s operations or decision making. These shares are bought in anticipation of cash dividends or in appreciation of stock market values. Such investments are recorded at cost and periodically adjusted to fair value according to the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 321, “Investments—Equity Securities.” Fair value is defined by the ASC (Master Glossary) as the “price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.” For most investments in equity securities, quoted stock market prices represent fair values. Because a full coverage of limited ownership investments in equity securities is presented in intermediate accounting textbooks, only the following basic principles are noted here: Initial investments in equity securities are recorded at cost and subsequently adjusted to fair value if fair value is readily determinable (typically by reference to market value); otherwise, the investment remains at cost. Changes in the fair values of equity securities during a reporting period are recognized as income. Dividends declared on the equity securities are recognized as income. Cost Method (Investments in Equity Securities without Readily Determinable Fair Values) When the fair value of an investment in equity securities is not readily determinable, and the investment provides neither significant influence nor control, the investment may be measured at cost. Such investments sometimes can be found in ownership shares of firms that are not publicly traded or experience only infrequent trades. Investments in equity securities that employ the cost method often continue to be reported at their original cost over time.3 Income from cost method equity investments usually consists of the investor’s share of dividends declared by the investee. However, despite its emphasis on cost measurements, GAAP allows for two fair value assessments that may affect cost method amounts reported on the balance sheet and the income statement. Consolidation of Financial Statements Many corporate investors acquire enough shares to gain actual control over an investee’s operations. In financial accounting, such control may be achieved when a stockholder accumulates more than 50 percent of an organization’s outstanding voting stock. At that point, rather than simply influencing the investee’s decisions, the investor often can direct the entire decision-making process. A review of the financial statements of America’s largest organizations indicates that legal control of one or more subsidiary companies is an almost universal practice. PepsiCo, Inc., as just one example, holds a majority interest in the voting stock of literally hundreds of corporations. Investor control over an investee presents a special accounting challenge. Normally, when a majority of voting stock is held, the investor-investee relationship is so closely connected that the two corporations are viewed as a single entity for reporting purposes.5 Hence, an entirely different set of accounting procedures is applicable. Control generally requires the consolidation of the accounting information produced by the individual companies. Thus, a single set of financial statements is created for external reporting purposes with all assets, liabilities, revenues, and expenses brought together. The various procedures applied within this consolidation process are examined in subsequent chapters of this textbook. Equity Method Another investment relationship is appropriately accounted for using the equity method. In many investments, although control is not achieved, the degree of ownership indicates the ability of the investor to exercise significant influence over the investee. To provide objective reporting for investments with significant influence, FASB ASC Topic 323, “Investments—Equity Method and Joint Ventures,” describes the use of the equity method. The equity method employs the accrual basis for recognizing the investor’s share of investee income. Accordingly, the investor recognizes income as it is earned by the investee. As noted in FASB ASC (para. 323-10-05-5), because of its significant influence over the investee, the investor has a degree of responsibility for the return on its investment and it is appropriate to include in the results of operations of the investor its share of earnings or losses of the investee. Furthermore, under the equity method, the investor records its share of investee dividends declared as a decrease in the investment account, not as income.
Accounting Change (Change From Fair Value Method To Equity Method For Ownership Interest)
 
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Accounting for change from Fair Value Method to Equity Method for ownership interest in another company, Fair Value Method is for (holding less than 20%) & Equity Method is for (holding between 20 to 50%), convert Available-For-Sale securities (FVM) to Investment Securities (Equity Method), (1) Investment Securities is increased for the purchase cost of any additional securities purchased to increase holdings requiring Equity Method & increased for any share of income received under FVM & reduced for any dividends received under FVM, (2) at date-of-change to Equity Method is increased for the difference between (equity earnings - dividend received under) under FVM, retained earnings is increased for this difference, (3) Available-For-Sale Securities (FVM) is transferred to Investment Securities, Fair Value Adjustment & Unrealized Holding Gains (FVM) are closed, any share of income after conversion to Equity Method increases the Investment Securities account & any dividends received reduces the Investment Securities account, detailed accounting by Allen Mursau
Views: 5192 Allen Mursau
Accounting For Investment in Associates and Joint ventures (IAS 28)
 
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This Video is about Accounting For Investment in Associates and Joint ventures (IAS 28). This will help you in understanding the detailed analysis of Associates, Significant influence and Equity method of Accounting as per IAS-28. Journal entry is also explained related to Accounting for investment in Associate. Hope it will be useful video for you. Thanks
Views: 2988 CA Ashish Jha
Accounting Change (Change From Equity Method To Fair Value Method For Ownership Interest)
 
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Accounting for changing from the Equity Method to the Fair Value Method for recording the ownership interest in another company, Equity Method (20 to 50% Holding) change to Fair Value Method (Holding less than 20%), earnings or losses previously recognized under Equity Method remain as part of carrying amount, dividends in excess of earnings account for as a reduction of investment carrying amount, carrying value a date-of-change (investment in corporation (1) increased by share of income, (2) reduced by dividends received, change from Investment account to Available-For-Sale account & adjust Dividend Revenue for year of change by the cumulative excess of (share of income or loss less dividends received), Available-For Sale account is the adjusted carrying value based on Equity Method at date of change, detailed accounting by Allen Mursau
Views: 2461 Allen Mursau
Equity Method of Investment | Financial Accounting | CPA Exam FAR | Chp 15 p 3
 
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Trading securities, available for sales, held to maturities, amortized cost, fair value, unrealized gain, unrealized loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, debt investment, equity investment, realized gain, realized loss, fair value adjustment, unrealized holding gain, unrealized holding loss, equity method, investor, investee. consolidation, other comprehensive income, cost method, significant influence, parent subsidiary, impairment,
Equity method, accounting for basis differences
 
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Learn more at PwC.com - http://pwc.to/1Q3kjrl Equity method investments can have a few quirks when dealing with the accounting. Tune in to hear PwC’s Chris Barello discuss accounting for basis differences.
Views: 1455 PwC US
Investments in Stocks | Advanced Accounting | CPA Exam FAR | Ch 4 P 1
 
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Consolidated financial statement, non controlling interest, cost method, equity method, complete equity method, partial equity method, accounting for stock investment, elimination entries, consolidation, consolidated financial statement, advanced accounting, cpa exam, acquirer, acquiree, Investment in Subsidiary, Variable interest entity, Enron, special purpose entity Accounting for stock acquisitions, parent, subsidiary, liquidating dividend
Accounting for Investments in Common Stock
 
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An overview of the different ways of accounting for common stock investments. The Cost Method, Equity Method, Fair Value Method, and Consolidation are discussed.
Views: 6225 Alison Riley
Equity Investments, Part 2: Net Income and Dividends
 
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In this lesson, you'll learn how to reflect Net Income and Dividends from Equity Investments - also known as Associate Companies or Investments in Equity Interests or Partially Owned Subsidiaries, among other names. By http://breakingintowallstreet.com/ "Financial Modeling Training And Career Resources For Aspiring Investment Bankers" Once again, we'll use Liberty Media's acquisition of 27% of Charter Communications for the case study here. According to accounting rules (under both US GAAP and IFRS), when a parent company owns between 20% and 50% of another company and exerts "significant influence" (among other rules), it is required to apply the "Equity Method of Accounting for Investments." This means that the ownership in this other company is recorded as an Asset on the Balance Sheet, and that: 1. On the Income Statement, the parent company (Liberty Media) must ADD its percent ownership * Charter Communication's Net Income at the bottom. 2. On the Cash Flow Statement, the parent company then SUBTRACTS that portion of the Net Income... because it's non-cash. Why? Think of it like this: if you buy stock in a company and the company earns Net Income, do you physically receive that Net Income in cash? No! You only get cash if the company chooses to issue some of that Net Income in the form of Dividends... and it's exactly the same here. If the other company has recorded a Net Loss, then you'd just record % Ownership * Net Loss on the Income Statement, making Net Income at the bottom lower... and then add back that number on the CFS. 3. Then, you ADD the parent company's portion of dividends received from the other, partially owned company. Why? Because the parent company actually DOES receive those dividends in cash, so they SHOULD increase its cash balance. So you record Other Company's Dividends Issued * % Ownership as an addition on the Cash Flow Statement. As a result of all this, cash at the bottom of the CFS increases by the portion of dividends the parent company receives from the other company. 4. Finally, on the Balance Sheet: Here, you just ADD the portion of Net Income from the other company, and SUBTRACT the portion of Dividends to the Equity Investment line item. Example: You own 30% of another company. The Investments in Equity Interests line item is $1,000 currently. The other company records $100 in Net Income and issues $20 in dividends. Therefore, Investments in Equity Interests increases by $100 * 30%, or $30, and decreases by $20 * 30%, or $6, so overall it goes up by $24. If you had a Net Loss from the other company, that would cause this line item to decrease instead. This line item is sort of like a "mini-Shareholders' Equity" but for 20% to 50%-owned companies. There's probably an official accounting explanation somewhere, but that's how I think of this concept. Up Next In Part 3 of this series, we'll walk through what happens when Liberty Media increases its ownership in Charter. And then in Part 4, we'll walk through what happens when Liberty Media sells its ownership in Charter and no longer owns any stake in the company.
Accounting for Beginners #1 / Debits and Credits / Assets = Liabilities + Equity
 
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https://www.youtube.com/playlist?list=PLT-zZCow6v8t5_2RQDnAOQHfQiBYDw26z BEST ACCOUNTING PLAYLIST ON YOUTUBE !!!!!!!! This is a great Accounting tutorial for the Basics of Accounting for beginners. The easiest way to keeps debits and credits, and Assets = Liabilities + Equity ( Accounting Equation) straight. This is how i passed the CPA Exam to become a licensed CPA in the State of Florida. You can use the information in the video on your first day of Accounting class all the way tho being a CPA. Debits, Credits, Assets, Draw, Expenses, Liabilities, Equity, Revenue. This video has a very basic example and can be used in the most advanced situations. Learn Debits and Credits and the basic accounting equation which is assets = liabilities + equity. This will also help with the income statement which is Revenues - Expenses. I hope you enjoy the video. In this video i go over journal entries. Get your tips here in this accounting for beginners video. There is also information on the balance sheet here in this video. I also go over Accounts Receivable, Accounts Payable, Depreciation, Accumulated Depreciation, Putting Assets on the books, Fifo and Lifo Inventory Valuation, and so much more in this series for beginners. Help Support the channel by using one of my links. The Amazon link is my favorite, it is the same experience and same price for you, and i get a small kickback for purchasing goods from my amazon link. THANK YOU FOR YOUR SUPPORT. Amazon Affiliate Link: https://amzn.to/2MS2OMg CHANNEL OPTIMIZATION https://www.tubebuddy.com/CPASTRENGTH NEED PAYROLL FOR YOUR COMPANY https://gusto.com/r/SAtdL Accounting For Beginners #1 https://www.youtube.com/watch?v=_pTU4gwmcMs Debits and Credits / Assets = Liabilities + Equity Accounting For Beginners #2 https://www.youtube.com/watch?v=0--jJn6zqfg Basics / Accounting Equation Accounting For Beginners #3 https://www.youtube.com/watch?v=YXFEEr3qHIo Journal Entries / Beginner Tips Accounting For Beginners #4 https://www.youtube.com/watch?v=Yy1DtVND7yo Income Statement / Revenue - Expenses Accounting For Beginners #5 https://www.youtube.com/watch?v=fEtBFB_Nq-o The Balance Sheet / Basic Tutorial Accounting For Beginners #6 https://www.youtube.com/watch?v=XyB3mmzQ_jU Putting an Asset on the Balance Sheet Accounting For Beginners #7 https://www.youtube.com/watch?v=H4udCOiU8i8 Depreciating an Asset / Basics Accounting For Beginners #8 https://www.youtube.com/watch?v=xjXgpnUEgFI Depreciation Expense / Basics Accounting For Beginners #9 https://www.youtube.com/watch?v=QFV6PGIMT5M Accounts Receivable / Basics Accounting For Beginners #10 https://www.youtube.com/watch?v=xQ0u_QocSO4 Accounts Payable / Basics Accounting For Beginners #11 https://www.youtube.com/watch?v=tFA9HD3-7SI Fifo and Lifo Inventory / Basics Accounting For Beginners #12 https://www.youtube.com/watch?v=Z-g1Tnf3oi4 1 Journal Entry With 2 Assets / Basics Accounting For Beginners #13 https://www.youtube.com/watch?v=ds2Y0MxzMBA Accounting Study Guide / Template Accounting For Beginners #14 https://www.youtube.com/watch?v=BU9emeoLKX0 Journal Entry with Cash / Expense Accounting For Beginners #15 https://www.youtube.com/watch?v=kwCtASXQRLU Journal Entry With Cash / Revenue Accounting For Beginners #16 https://www.youtube.com/watch?v=1YrcjlHFBZ0 Debits & Credits / Negative Asset Accounting For Beginners #17 https://www.youtube.com/watch?v=amf1hyptG70&t=25s T-Accounts / Debits and Credits / Accounting 101 Accounting For Beginners #18 https://www.youtube.com/watch?v=18zPzkMbS2c What is a Draw? / Withdraw / Distribution / Dividend / Equity Accounting for Beginners #19 https://www.youtube.com/watch?v=r43j010KT58 Don't Abbreviate / Accounting 101 / Basics Accounting For Beginners #20 https://www.youtube.com/watch?v=yXJVISZA8yU Chart of Accounts / Assets, Liabilities, Equity, Revenues, Expenses Accounting For Beginners #21 https://www.youtube.com/watch?v=CK9NgJoqJa4 T Account Example / Accounting Tutorial Accounting For Beginners #22 https://www.youtube.com/watch?v=EC93RsvgK9E&t=25s Trial Balance Unadjusted / Accounting Basics Accounting For Beginners #23 https://www.youtube.com/watch?v=-9-LAnE61lw&t=25s Cash in a Bank Account / Checking Account / Basic Accounting Accounting For Beginners #24 https://www.youtube.com/watch?v=aUjVslkn4HI&t=25s Does The Transaction Increase Assets / Accounting Basics Accounting for Beginners #25 https://www.youtube.com/watch?v=zKreBUTJx5E&t=25s Accounts Receivable Example / Accounting 101 / Accounting Basics Accounting For Beginners #26 https://www.youtube.com/watch?v=66YddsOGau0&t=312s Reducing Accounts Receivable / We got Paid / Accounting basics #Accounting #Exercise #CPA #Accounting #Exercise #CPA
Views: 1740438 CPA Strength
Consolidate Simple Equity Method For Subsequent Years (Example Based On Year Two)
 
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Consolidation procedures using the simple equity method, parent company will be consolidated with subsidiary company, first year consolidation after acquisition has been completed now the consolidation is being made for the second year, example will be based on the adjustments and eliminations that are completed on a consolidation worksheet, aligning the equity account with the investment account for the same point in time, includes the eliminations and adjustments required, determination and distribution schedule, etc. detailed procedure with calculations and accounting example by Allen Mursau
Views: 2820 Allen Mursau
Stock Investment Equity Method - Net Income
 
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Stock Investment Equity Method - Net Income
Views: 495 mattfishable
Consolidation--Equity Method (Full Year Alternative) | Advanced Accounting | CPA Exam FAR | Ch 4 P 7
 
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Equity method,full year reporting alternative, partial year reporting alternative,Consolidated financial statement, non controlling interest, cost method, equity method, complete equity method, partial equity method, accounting for stock investment, elimination entries, consolidation, consolidated financial statement, advanced accounting, cpa exam, acquirer, acquiree, Investment in Subsidiary, Variable interest entity, Enron, special purpose entity Accounting for stock acquisitions, parent, subsidiary, liquidating dividend
Advanced Accounting -  Part 2 -  Journal Entries Equity Method
 
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For more videos like this go to www.patrickleemsa.com. Join Robinhood and we'll both get a share of stock like Apple, Ford, or Sprint for free. To do so, make sure you click on this link: https://share.robinhood.com/patrickl803 ___________________________________ NETWORK WITH ME! PATRICKLEECPA Twitter - https://twitter.com/patrickleecpa Website – https://www.patrickleecmsa.com ___________________________________________ Send a letter or send something cool about how you’re using these videos. Patrick Lee, MSA PO Box 936 Winfield, Kansas 67156 ___________________________________________ WORK WITH ME! CONTACT US: [email protected]
Views: 4172 Patrick Lee
How to Make a Consolidated Balance Sheet with Noncontrolling Interest
 
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This video shows how to make a consolidated balance sheet when one company acquires more than 50% but less than 100% of another company. The accounting is slightly different from a 100% acquisition because the purchaser must create a stockholders' equity account called noncontrolling interest, which represents the minority shareholder's claims against the net assets of the target corporation (e.g., if your firm acquires 70% of a target, you must consolidated 100% of the target's assets and liabilities but then recognize a noncontrolling interest for the shareholders who own the remaining 30% of the target). The consolidated balance sheet presents the assets and liabilities of the combined entity, but it is not as simple as adding the figures from the 2 separate balance sheets together (this would result in double-counting). To create the consolidated balance sheet, one must make a series of adjusting and eliminating entries that do the following: 1. Eliminate the purchaser's investment in the target 2. Eliminate the target's stockholders' equity accounts 3. Step up the target's assets to their fair value 4. Recognize any goodwill 5. Recognize the noncontrolling interest Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 13566 Edspira
Accounting for Equity Investments at Cost: The Practicability Exception
 
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Equity investments that consist of less than 20% ownership of the investee are typically accounted for using the Fair Value Method. However, when the fair value of the investment cannot be easily determined (e.g., if it's an investment in a startup that isn't traded on an exchange), the investment should be accounted for at cost, minus any impairments. Edspira is your source for business and financial education. To view the entire video library for free, visit http://www.Edspira.com To like Edspira on Facebook, visit https://www.facebook.com/Edspira To sign up for the newsletter, visit http://Edspira.com/register-for-newsletter Edspira is the creation of Michael McLaughlin, who went from teenage homelessness to a PhD. The goal of Michael's life is to increase access to education so all people can achieve their dreams. To learn more about Michael's story, visit http://www.MichaelMcLaughlin.com To follow Michael on Twitter, visit https://twitter.com/Prof_McLaughlin To follow Michael on Facebook, visit https://www.facebook.com/Prof.Michael.McLaughlin
Views: 1110 Edspira
Held to Maturity, Investment in Debt Securities | Intermediate Accounting | CPA Exam FAR | Chp17 p 2
 
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held to maturity, amortized cost, fair value, unrealized holding gain, unrealized holding loss, amortizing premium, amortized discount. effective interest rate method, straight line method, interest revenue, fair value adjustment, Debt investment, equity investment, trading securities, available for sale,
problem 1-15 equity method
 
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This is a problem from chapter 1 in Advanced Accounting
Views: 306 Roger M
Consolidated Balance Sheet | Elimination of Investment |Advanced Accounting |CPA Exam FAR | Ch 3 P 2
 
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Accounting for stock acquisitions, parent, subsidiary, noncontrolling interest, elimination entries goodwill impairment, advanced accounting, asset acquisition, stock acquisition, mergers, consolidations, acquisitions, consolidated financial statements, acquirer, acquiree, Investment in Subsidiary, CPA exam, Variable interest entity, Enron, special purpose entity
6 Advanced Accounting: Cost Method Consolidation
 
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This lesson works through a post acquisition consolidation with a parent that uses the cost method of accounting for its investment in the subsidiary. For more information on this topic and other finaance topics, visit our website at www.FinanceLearningAcademy.com. (Video 6 of 20)
Views: 7063 Executive Finance
Consolidate Simple Equity Method For Year Of Acquisition (Example Based On Year One)
 
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Consolidation procedures using the simple equity method, parent company will be consolidated with subsidiary company, example is for consolidation for the year of acquisition (first year), example will be based on the adjustments and eliminations that are completed on a consolidation worksheet, aligning the equity account with the investment account for the same point in time, includes the eliminations and adjustments required, determination and distribution schedule, etc. detailed procedure with calculations and accounting example by Allen Mursau
Views: 7911 Allen Mursau
Advanced Accounting - Equity Method - Journal Entries
 
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For more videos like this go to www.patrickleemsa.com. ___________________________________ NETWORK WITH ME! PATRICKLEECPA Twitter - https://twitter.com/patrickleecpa Website – https://www.patrickleecmsa.com ___________________________________________ Send a letter or send something cool about how you’re using these videos. Patrick Lee, MSA PO Box 936 Winfield, Kansas 67156 ___________________________________________ WORK WITH ME! CONTACT US: [email protected]
Views: 5100 Patrick Lee
Advanced Accounting Chapter 1 PPT Video Lecture
 
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This video lecture discusses the textbook's PowerPoint slides and discusses the Chapter 1 concepts re. the Equity Method of Accounting for an investment. Please view this video prior to viewing the video covering the chapter 1 comprehensive illustrative problem.
Views: 27979 Bruce Marshall

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