TAILIEUCHUNG - Lecture Intermediate accounting (14th edition): Chapter 17 - Kieso, Weygandt, Warfield

Chapter 17 - Investments. After completing this chapter, students will 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 category,. | Prepared by Coby Harmon University of California, Santa Barbara Intermediate Accounting Intermediate Accounting 14th Edition 17 Investments 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 .

TÀI LIỆU MỚI ĐĂNG
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.