• What are debt and equity investments and how do they differ?
• At a high level, and briefly, how are investments accounted for? How does management intent affect the accounting and reporting?
• Why does the degree of influence by investor over investee affect accounting for equity investments?
• How does the accounting for "equity method" investments differ from other equity securities?
• What is goodwill, and how does it affect the equity method of accounting?
• What is the "fair value option", and how does it affect accounting for investments?
• What kinds of disclosures are required for investments?