TAILIEUCHUNG - Lecture Fundamental accounting principles (21e) - Chapter 15: Investments and internationaloperations

After completing this chapter you should be able to: Distinguish between debt and equity securities and between short-term and long-term investments, describe how to report equity securities with controlling influence, compute and analyze the components of return on total assets,. | Investments and International Operations Chapter 15 Chapter 15: Investments and International Operations Basics of Investments Companies transfer excess cash into investments to produce higher income. Some companies are set up to produce income from investments. Companies make investments for strategic reasons. Motivation for Investments C1 Companies make investments for at least three reasons. First, companies transfer excess cash into investments to produce higher income. Second, some entities, such as mutual funds and pension funds, are set up to produce income from investments. Third, companies make investments for strategic reasons. Examples are investments in competitors, suppliers, and even customers. Investments of Selected Companies Short-Term (S-T) and Long-Term (L-T) Investments as a Percent of Total Assets C1 This chart shows the relative proportion of short-term and long-term investments for four different companies. Notice the difference between the investments as a percent of total assets between Microsoft and Coca-Cola. Also notice the different emphasis on short-term vs. long-term investments for Microsoft and Coca-Cola. Short-Term Investments C1 Short-term investments are securities that: Management intends to convert to cash within one year or the operating cycle, whichever is longer. Are readily convertible to cash. Short-term investments do not include cash equivalents. Cash equivalents are investments that are both readily converted to known amounts of cash and mature within three months. Cash equivalents are investments that are both readily converted to known amounts of cash and mature within three months. Many investments, however, mature between 3 and 12 months. These investments are short-term investments, also called temporary investments and marketable securities. Specifically, short-term investments are securities that (1) management intends to convert to cash within one year or the operating cycle, whichever is longer, and (2) are .

• Kế toán - Kiểm toán
• International operations
• Noninfluential investments
• Motivation for investments
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• International business
• Kinh tế quốc tế
• Lecture International business
• Global business
• Managing international operations
• Production strategy
• International marketing
• International operations management
• International financial management
• International strategic management
• International strategic alliances
• International environmental forces
• Organizational environment
• Global operations
• Supply chain management
• Environments and operations
• Legal systems
• Economic systems
• Factor mobility theory
• International Financial Reporting Standard
• Tiêu chuẩn báo cáo tài chính quốc tế
• Non current assets
• Discontinued operations
• Presenting discontinued operations
• Đề tài starbucks’ International Operations
• Báo cáo đầu tư quốc tế
• Chiến lược mở rộng thị trường của Starbucks
• Đề tài chiến lược kinh doanh
• Bài thuyết trình đầu tư quốc tế
• Factors that influence exchange rates
• Influence exchange rates
• Social responsibility
• Countries for operations
• Trading internationally
• Financial Accounting
• Principles of financial accounting
• Accounting information
• Short term investments
• Long term investments
• International Journal of Computer Science & Communication Networks
• Edge detection algorithm for color images using logical operations
• Color images using logical operations
• Edge detection algorithm
• Variety of colored images
• Airline operations and management
• Airline operations
• International air transportation and public policy
• Pricing and revenue management
• Looking ahead
• Principles of Travel and tourism operations and Aviation safety
• Travel and tourism operations
• Aviation safety
• Scope of the travel and tourism
• World tourism
• The international air transport association
• State tourism organisations
• Lecture International accounting
• International accounting
• Merchandising operations
• The perpetual system
• The accounts of a merchandiser
• Merchandiser’s financial statements
• Lecture International Business Fundamentals
• Bài giảng Kinh doanh quốc tế
• International business operations
• Cultural Awareness and Business
• Business negotiations
• English for International Tourism
• English for International Tourism pre intermediate workbook
• Air travel
• Ariport facilities
• Hotel operations
• Tourism trends
• methods of warfare
• the environment
• Customary international
• Naval operations
• the armed forces
• financial operations
• business operations
• financial leasing
• financial ratios
• business management
• financial management