Equity method investments / Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC).
2015
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Items
Details
Title
Equity method investments / Lisa Marie Starczewski, Esq. (Counsel, Buchanan Ingersoll & Rooney PC).
Added Corporate Author
Imprint
Arlington, VA : Tax Management Inc., [2015]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Accounting policy & practice series ; 5130.
Formatted Contents Note
Detailed Analysis. Introduction & scope of portfolio
Determining whether the equity method applies to an investment
Applying the equity method
Special rules applicable to interests in real estate ventures
Accounting for "other" investments-the cost method-ASC 325
SEC disclosure and presentation requirements
International standards
Working papers.
Determining whether the equity method applies to an investment
Applying the equity method
Special rules applicable to interests in real estate ventures
Accounting for "other" investments-the cost method-ASC 325
SEC disclosure and presentation requirements
International standards
Working papers.
Summary
"Bloomberg Tax Accounting Portfolio 5130, Equity Method Investments (Accounting Policy and Practice Series), explains and analyzes the rules and best practices for accounting for investments using the equity method. The Portfolio includes extensive discussion and examples of the application of the guidance in FASB Accounting Standards Codification (ASC) 323, Investments--Equity Method and Joint Ventures."
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Contents viewed on December 4, 2015; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in