Equity interest accounting – The measurement alternative and more

We wrap up our miniseries on loans and investments with a discussion of the accounting for equity interests, a topic that can impact companies across all industries. In this episode, we discuss: 2:02 – Equity interests in scope of ASC 321, Investments—Equity Securities13:19 – Determining whether an equity interest has a readily determinable fair value15:10 – An overview of the “measurement alternative,” including:22:27 – Impairment of equity interests25:31 – Identifying observable transactio...