Section 1
Approaches to Investment Accounting
Book
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By Boundless
By Boundless
Boundless Accounting
Accounting
by Boundless
2 concepts
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Types of Investments: Dependence on Ownership Share
Types of investments include: 20% to 50% (as an asset), greater than 50% (as a subsidiary), and less than 20% (as an investment position).
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Accounting Methodologies: Amortized Cost, Fair Value, and Equity
Due to different durations of holding and other factors, companies use several accounting methodologies, including amortized cost, fair value, and equity.