Module 7: Learning Objectives

  • Classify Investments – debt and equity securities correctly according to the categories below:
    • Trading Securities
    • Available for Sale Securities (AFS)
    • Held to Maturity Securities (HTM)
  • Test for Impairment of debt and equity securities
  • Distinguish cash flow hedges from fair value hedges
  • Make journal entries for the different types of hedges
  • Use the equity method to account for investments in affiliates
Last modified: Thursday, 2 August 2018, 11:47 AM