Acct 555 certification - Study guides, Class notes & Summaries
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ACCT 555 Certification Exam Questions and CORRECT Answers
- Exam (elaborations) • 20 pages • 2024
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Chapter 1 Equity Method of Investments 
Options for Accounting for Investments: Fair Value Method -Investor has a small 
amount of shares 
-Usually purchased to earn a return on idle cash 
-Normal FV accounting is used 
Options for Accounting for Investments: Cost Method -Used in similar situations as 
FV but 
-The FV is not readily determinable 
Options for Accounting for Investments: Consolidation-Investor has Control of Investee 
 -Owns 50+% of voting shares
-
ACCT 555 Certification Exam Questions and CORRECT Answers
- Exam (elaborations) • 20 pages • 2024
-
- $10.49
- + learn more
Chapter 1 Equity Method of Investments 
Options for Accounting for Investments: Fair Value Method -Investor has a small 
amount of shares 
-Usually purchased to earn a return on idle cash 
-Normal FV accounting is used 
Options for Accounting for Investments: Cost Method -Used in similar situations as 
FV but 
-The FV is not readily determinable 
Options for Accounting for Investments: Consolidation-Investor has Control of Investee 
 -Owns 50+% of voting shares
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