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Subsequent Measurement of Equity Securities (ASC 321)

This short video provides an overview of the subsequent measurement of equity securities in accordance with ASC Topic 321, a new Codification Topic created by ASU 2016-01. The accounting for investments in equity securities has changed. No more annoying acronyms like “AFS” or “OTTI.” Are you up-to-speed on the new requirements? No worries, we got you covered! Our full course covers the accounting and reporting requirements for investments in equity securities and other ownership interests in an entity within the scope ASC 321 Investments – Equity Securities. Purchase here: https://www.gaapdynamics.com/product/... Learn more about GAAP Dynamics: https://www.gaapdynamics.com/ Check out our other online courses on the GAAP Dynamics Learning Library: https://www.gaapdynamics.com/individu... Subscribe to GAAP Dynamics to see more videos like these!