FASB Codification & Balance Sheet

| January 6, 2016

1. Explore the FASB Codification sections related to investments (§320, 323, and 325). Identify a level of investment in equity

securities (under 20%, 20%-50%, over 50% of outstanding stock) and explain how investments of that size should be treated. Justify why

this methodology is appropriate.

2. Find a publicly traded company that has investments on its balance sheet. Provide a link to the balance sheet in your post, and

explain the details of the investments based on the amounts and disclosures found in the financial statements. Why do you think the

company acquired the investments? Do not choose a company that has already been reported on by one of your classmates.

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