Classification of Equity Securities on a Balance Sheet

Equity Securities Classification

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Question

How should holdings of equity securities of less than a 20% interest generally be classified on a firm's balance sheet?

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Explanations

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Explanation

So long as it is management intent, these securities should be classified as either trading or availablefor-sale securities. The equity method is used to account for an equity interest where management has an ability to exert significant influence over an investee's business activities.