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Accounting for Marketable Securities
Haskins, Mark E.; Lynch, Luann J. Technical Note C-2280 / Published February 27, 2008 / 10 pages.
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Product Overview

This note provides an overview of intercorporate investments, including passive investments (marketable securities), investments that result in significant influence, and investments that result in control. Then, the accounting for marketable equity and debt securities is described in detail.


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  • Overview

    This note provides an overview of intercorporate investments, including passive investments (marketable securities), investments that result in significant influence, and investments that result in control. Then, the accounting for marketable equity and debt securities is described in detail.

  • Learning Objectives