C17
-understand the accounting for investments in debt securities
-understand the accounting for investments in equity securities
-explain the equity and consolidation methods of accounting
-evaluate other major issues related to investments in debt and equity securities

investments in debt securities
-debt investment classifications
-held to maturity securities
-available-for-sale securities
-trading securities

investments in equity securities
-holdings of less than 20%
-holdingw between 20% and 50%
-holdings of more than 50%

other financial reporting issues
-fair value option
-impairment of value
-reclassification adjustments
-tranfers related to debt securities
-summary