What to Look for in 2018: Changes in Equity Investments Accounting

By Sydney Garmong and Chad Kellar
| 12/20/2017

There is a new accounting standard with only a handful of changes going into effect for public business entities (PBEs) in the first quarter of 2018, but some of the changes are meaningful, especially for equity investments and certain disclosures about fair value. Non-PBEs will begin to comply in 2019.