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When should an investor, applying the equity method of accounting for an investment, recognize equity...

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Accounting

When should an investor, applying the equity method of accounting for an investment, recognize equity method incomein the period the investee reports earnings, or in the period the investee declares a dividend?

In periods subsequent to the acquisition date in a business combination, how should an acquirer measure con- tingent liabilities assumed? Assume the contingencies were recognized as of the acquisition date.

Several assumptions are involved in an employers measurement of its liability for defined benefit pension benefits. Name two of these assumptions. Hint: This is located under the topic related to an employers accounting for pensions; this differs from a pension plans accounting.

In periods subsequent to initial measurement, is goodwill amortized? Explain and cite the Codification reference for your response.

Once an entity has determined that it is probable of having an environmental remediation liability, what costs must the entity initially include in its estimated environmental remediation liability (an environmental obligation)?

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