TAILIEUCHUNG - Ebook Intermediate accounting (7th edition): Part 2

(BQ) Part 2 book "Intermediate accounting" has contents: Current Liabilities and contingencies, current liabilities and contingencies, pensions and other postretirement benefits, accounting changes and error corrections, the statement of cash flows revisited,.and other contents. | Confirming Pages CHAPTER 12 Investments OVERVIEW In this chapter you will learn about various approaches used to account for investments that companies make in the debt and equity of other companies. An investing company always has the option to account for these investments at fair value, with changes in fair values reported on the income statement. However, depending on the nature of an investment, investors can use alternative accounting approaches that ignore most fair value changes (., held-to-maturity investments) or that include fair value changes only in other comprehensive income (., available-for-sale investments). And, when an equity investor can significantly influence an investee but does not control it, the investor can use the equity method of accounting, which ignores fair value changes but includes the investee’s income when reporting the investor’s income. In appendices to this chapter, you will learn about other types of investments, and also about how to deal with other-than-temporarily impairments. The chapter concludes with a Where We’re Headed Supplement explaining in detail a proposed Accounting Standards Update (hereafter, “the proposed ASU”) that the FASB plans to issue in 2012 that substantially changes how we account for investments. LEARNING OBJECTIVES After studying this chapter, you should be able to: ● LO12–1 Demonstrate how to identify and account for investments classified for reporting purposes as held-to-maturity. (p. 656 ) ● LO12–2 Demonstrate how to identify and account for investments classified for reporting purposes as trading securities. (p. 659 ) ● LO12–3 Demonstrate how to identify and account for investments classified for reporting purposes as available-for-sale securities. (p. 663 ) ● LO12–4 Explain what constitutes significant influence by the investor over the operating and financial policies of the investee. (p. 680 ) ● LO12–5 Demonstrate how to account for investments .

• Kế toán - Kiểm toán
• Intermediate accounting
• Current liabilities
• Other postretirement benefits
• Accounting changes
• Error corrections
• The statement of cash flows revisited
• Lecture Intermediate accounting
• Financial Accounting
• Accounting process
• Accounting equation
• Accounting processing cycle
• Stock issuance
• Estimating reserves
• Liquidating dividends
• Accounting choices
• Theoretical structure
• Accrual accounting
• Financial accounting environment
• Accounting for leases
• Leasing environment
• Accounting by lessee
• Special accounting problems
• Cash versus accrual accounting
• International standard setting
• Accounting standards
• Accounting assists
• The challenges facing accounting
• Income taxes
• Accounting for income taxes
• Deferred tax liabilities
• Error analysis
• Accounting policy
• Accounting estimate
• Accounting policies
• Financial reporting
• Accounting information system
• Measurement issues
• Characteristics of accounting
• Capital allocation process