This course discusses the equity method and explains how to distinguish the Equity-method investees from other investments.
As we all know, many businesses aim to achieve higher profits, increase their market share, expand internationally, diversify business risk, and reduce costs by acquiring a portion of another business's capital.
Those businesses/investors should use the equity method of accounting to measure their share in the investee's capital and operations when their ownership interest grants them a significant influence over the investee's operating and financial policies.
This course discusses the equity method and explains how to distinguish the Equity-method investees from other investments.
This course illustrates the accounting treatment for equity method investees step-by-step, including recognition criteria, subsequent measurement, the proper accounting treatment for the resulting gain/(loss), and dividends.
This course uses practical cases and examples that simplify the theory behind US GAAP standard ASC Topic 323 "Investments – Equity Method and Joint Ventures" and IFRS standard IAS 28 "Investments in Associates and Joint Ventures," highlighting the main differences between them.
Field of Study: Accounting
Moataz has over 19 years of accounting, budgeting, auditing, consolidated financials, IFRS, US GAAP, costing, corporate reorganization, debt restructuring, capital reconstruction, and many other aspects of the financial field. Moataz began his career as an external auditor for an international association member firm that provides audit and assurance services worldwide, working with various clients in the education, investment, automotive, constructions, real estate, oil, and manufacturing sectors in the State of Kuwait. Moataz has held several executive positions in prominent stock brokerage firms, holding, and investment groups. Moataz gained his experience from solving day-to-day work issues, and helping entities implement proper accounting systems; thus, he can support the theoretical topics with practical cases, allowing the audience to realize the maximum benefit from attending his courses. Moataz holds a bachelor's degree in Accounting from Alexandria University, Egypt, certified in IFRS from the Association of Chartered Certified Accountants, London, UK. Also, he is a Certified Public Accountant licensed in North Dakota, USA.
