Business Case Studies & Business Publications

An Exercise in Accounting for Marketable...

Lynch, Luann J.

Case

An Exercise in Accounting for Marketable Securities

Lynch, Luann J.

C-2277 | Published January 25, 2007 | 2 pages Case

Collection: Darden School of Business

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This exercise illustrates the accounting for passive equity investments in other companies (marketable equity securities). It focuses specifically on equity securities classified as either trading securities or AFS securities. It is intended for use in an introductory financial accounting course to introduce the accounting for marketable equity securities. It may be used as a stand-alone exercise or followed by the Berkshire Hathaway Inc.?Intercorporate Investments (A) and (B) cases (UVA-C-2240 and UVA-C-2276). The instructor may also assign the technical note, "Accounting for Marketable Securities," (UVA-C-2280) to accompany the case.