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In part one of a two-part episode, PwC partners Heather Horn and Matt Sabatini discuss the basic principles of the equity method of accounting.
In a special two-part episode, Heather Horn is joined by PwC partner Matt Sabatini to discuss the accounting for equity method investments. This Part 1 lays the groundwork for understanding the scope of the guidance and the determination of significant influence. Part II will build on the fundamentals to cover common misconceptions and helpful hints in the application of the guidance.
Part I topics include:
  • 1:08 - Scope. We begin by discussing the types of investments within the scope of the equity method including common stock, in-substance common stock, partnerships, and LLCs.
  • 13:22 - Significant Influence. The determination of significant influence requires judgment. Matt and Heather discuss the investment characteristics that companies need to consider in this area.

About our guest
Matt Sabatini is a partner in PwC's National Office with nearly 20 years of experience helping clients and engagement teams navigate the accounting and financial reporting for complex transactions. He specializes in the accounting for M&A, corporate reorganizations, recapitalizations, joint ventures, and other investments.
About our host
Heather Horn is PwC's National office thought leader, responsible for developing our communications strategy and conveying firm positions on accounting and financial reporting matters. She is the engaging host of PwC’s accounting and reporting weekly podcast and quarterly webcast series, as well as periodic webcasts for the power and utilities industry. With over 25 years of experience, Heather’s accounting and auditing expertise includes financial instruments and rate-regulated accounting.
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