Based on a realistic situation, the course presents the different accounting treatment methods for an equity investment.

Initially, this is “marginal”, then it becomes “significant” and finally “majority” by distinguishing total control from partial control, shared with minority interests, in the process of consolidating the balance sheet and the income statement.

The course is accompanied by an Excel file which includes all the calculations in order to allow the learner to develop a good understanding of the concepts but, also, to master the basic techniques in order to be able to interact effectively with accounting and finance professionals responsible for implementing the investment.

It includes 7 modules.

The first two are devoted to the presentation of the educational process and the firms used to illustrate the concepts.

In the following 4 modules, are developed:

• Financial investment,
• Equity method,
• Total control,
• Partial control.

The last module returns to the process by proposing a set of conclusions.

LINK TO DOWNLOAD THE EXCEL FILE