This course is designed to help accounting and finance leaders of all sized entities, both private and publicly traded, understand the financial instruments investment accounting guidance. The accounting covers financial instrument classification, measurement, and disclosures. This course also guides accounting for issuing debt for organizations that borrow to fund their operations while providing practical examples for dealing with the variety of items that arise from investments in debt and equity securities and from incurring indebtedness.


Participants will be able to:

  • Apply the knowledge they obtain in this program to their planning and day-to-day responsibilities for accounting for investments in debt and equity financial instruments
  • Apply the course knowledge to issuing debt to finance organizational operating activities


The program focus is across companies' financial control functions, with stronger emphasis on the following:

  • Investments in equity securities
  • Investments in debt securities
  • Financial instrument impairment
  • Accounting for debt
  • Allocation of debt issuance costs
  • Troubled debt restructuring

Who Will Benefit

Chief financial officers, treasurers, controllers, and other accounting and financial professionals that work for organizations with investments in debt, equity, and financial instruments or organizations that issue debt to fund operating activities.


Category Amount
Accounting 8.00
Yikes, the time is near. Please call NMSCPA at (505) 246-1699 to register.


  • Mark D. Mishler

    Mark D. Mishler, licensed as a CPA in Ohio, has ten years of experience as a discussion leader for Kaplan Financial Education, powered by Loscalzo Institute. His professional career includes Chief Financial Officer, Treasurer, Controller, and Chief Information Officer roles with publicly traded and private equity companies. His experience includes auditing, SEC reporting, SOX compliance, IT, HR, strategic planning, risk management, and hedging for Breeze-Eastern, General Electric Healthcare, Amcast Industrial, Witco, Siemens Medical, and WR Grace. Mark currently provides fractional CFO services to small companies and project finance to large companies. Mark has secured multiple debt and equity financings, including an IPO. He led global information technology ERP implementations and developed activity-based costing. Mark led accounting for 40 plants in 30 countries and led due diligence, negotiation, structuring, valuation, synergy realization, and integration for over 25 acquisitions. Mark is Adjunct Professor of Management, Finance, and Accounting. He taught CMA review, graded the CMA exam, and wrote CPA exam questions. He is published in the Journal of Accountancy. Mark earned two BS degrees in chemistry and biology from Indiana University and his MBA from the University of Michigan

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