Topic: Equity Investments

Book reference: Intermediate Accounting 1 by Valix 1. Explain the initial Measurement of equity investments? 2. What are the categories of equity investments? 3. Explain date of declaration, date of record and date of payment in connection with dividends. 4. When are dividends recognized? 5. What is the treatment of property dividends? 6. What is the treatment of cash dividends? 7. What are liquidating dividends? 8. What are share dividends? 9. Explain the treatment of share dividends which are the same as those held. 10. Explain the treatment of shares received in lieu of cash dividends.

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