個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Accounting for Intercorporate Equity Investments
內容大綱
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.