Corporate Venture Capital and ASU 2016-01: Best Practices for Equity Investments

Accounting Standards Update 2016-01 has generally flown under the radar since it was released almost two years ago.  However, this accounting update has the potential to significantly affect financial reporting by public and private companies with minority equity investments—including corporate entities with a portfolio of venture capital investments.  This whitepaper provides an overview of the accounting standards changes as they pertain to companies with equity investments and a few best practice considerations for firms with exposure to these changes.

To read the full article in Mercer Capital’s Financial Reporting Blog, click: Corporate Venture Capital and ASU 2016-01: Best Practices for Equity Investments.

This article is republished from Mercer Capital’s Financial Reporting Blog.  It is reprinted with permission.  To subscribe to the blog, visit: http://mercercapital.com/category/financialreportingblog/.