TAILIEUCHUNG - Lecture Intermediate accounting (13th edition): Chapter 17 - Kieso Weygandt, Warfield

After completing this chapter you should be able to: Identify the three categories of debt securities and describe the accounting and reporting treatment for each category, understand the procedures for discount and premium amortization on bond investments, identify the categories of equity securities and describe the accounting and reporting treatment for each categoryand other contents. | C H A P T E R 17 INVESTMENTS Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Identify the three categories of debt securities and describe the accounting and reporting treatment for each category. Understand the procedures for discount and premium amortization on bond investments. Identify the categories of equity securities and describe the accounting and reporting treatment for each category. Explain the equity method of accounting and compare it to the fair value method for equity securities. Describe the accounting for the fair value option. Discuss the accounting for impairments of debt and equity investments. Explain why companies report reclassification adjustments. Describe the accounting for transfer of investment securities between categories. Learning Objectives Investments in Debt Securities Investments in Equity Securities Other Reporting Issues Held-to-maturity securities Available-for-sale securities Trading securities Holdings of less than 20% Holdings between 20% and 50% Holdings of more than 50% Fair value option Impairment of value Reclassification adjustments Transfers between categories Fair value controversy Summary Investments Different motivations for investing: To earn a high rate of return. To secure certain operating or financing arrangements with another company. Investment Accounting Approaches Companies account for investments based on the type of security (debt or equity) and their intent with respect to the investment. Investment Accounting Approaches Illustration 17-1 LO 1 Identify the three categories of debt securities and describe the accounting and reporting treatment for each category. Debt securities (creditor relationship): Investments in Debt Securities . government securities Municipal securities Corporate bonds Convertible debt Commercial paper Type Held-to-maturity Trading Available-for-sale Accounting Category LO 1 Identify the three categories of debt securities and describe the accounting and .

• Kế toán - Kiểm toán
• Intermediate accounting
• Lecture Intermediate accounting
• Debt securities
• Reporting treatment
• Premium amortization
• Equity securities
• Financial Accounting
• Accounting process
• Accounting equation
• Accounting processing cycle
• Stock issuance
• Estimating reserves
• Liquidating dividends
• Accounting changes
• Error corrections
• 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