Module 14.2 LOS 14.a: Reporting of Intercorporate Investments
Companies can passively own shares of securities as long as the investment ownership is less than 20%. These passive assets …
held for trading
CFA Level II: Financial Reporting and Analysis – Reporting of Intercorporate Investments
Reporting of Intercorporate Investments Reporting of intercorporate investments depends on the percent of ownership in the investee. There are four …