Research FASB ASC Topic 323 (FASB 2014c) (and 320 [FASB 2014b]) in the accounting for investments to answer the following questions related to Yahoo!s investment (assume the fair value option is not elected):

a. How should Yahoo! recognize and measure its 46 percent ownership in Alibaba Group for the fiscal year ended

December 31, 2005?

b. How should Yahoo! recognize and measure its 24 percent ownership in Alibaba Group for the year ended

December 31, 2012?

c. How should Yahoo! recognize and measure its 15 percent ownership in Alibaba Group for the year ended

December 31, 2014?

A Anime The e Alibaba Group Initial Public Offering: A Case Study of Financial Reporting Issues Qing L. Burke Tim V. Eaton Miami University INTRODUCTION September 19, 2014 Alhabe Grup Holding Limited (Alifba Groep), the Chines.com.mt funded in 1999. had stal police offering (IPO) of me deputet 568 pe care ne New York Stock Enchang Bundon this olering peice din deal tased 25 litro Alibaba Group, making at the world's largest IPO Gato 2014 The scope of Albaba Group's IPO ha de particular antion to the risks and opportunities of insting this company as well as decom This will first provide a break ground on Alibaba Group, and tim explore mportant aspecte sociated within tro de U.S. Corporate Since theme of Aliti.com 1999 by Jack Mabinho, China, Alto Grosso A 0 www .. Comments Asteropleveloped an ecote woond its platform tof hy, wit, din party provider, trepik alle pertim, de companies. Totie 1 show important in Alibaba Grup'shtory