Bus-430

Equity investments

Equity Investments Fair-value Through Net Income (ASC 321) Equity method (ASC 323) Equity method: significant but not controlling influence Equity method: adjustments to investment Fair value election option (ASC 825) Fair value method Journal entries: Fair value Effects on income statements: fair value method Effects on balance sheet statement: fair value method Effects on cash flow statement: fair value method Equity method Journal entries: equity method Effects on income statements: equity method Effects on balance sheet statement: equity method Effects on cash flow statement: equity method Equity Investments Equity -how classify and account for depends on level of influence

BUS 430 Syllabus Fall 2018

Advanced accounting Subject to revision Contact information Prerequisites Course format Course materials Learning objectives Schedule Grading In-class participation 200 points Quizzes 400 points Exams 400 points Make-up 100 points Policies Advanced accounting Subject to revision Contact information Instructor: Elizabeth Stanny, PhD Email: stanny@sonoma.edu Office: Wine Center 1016 Office phone: 707-664-4287 Office hours: Mondays 11 to 11:50 AM by appointment Prerequisites BUS 330A BUS 330B Proficiency in spreadsheet software Course format This is a hybrid course.