TAILIEUCHUNG - Lecture Financial accounting (10th edition): Chapter 8 - Pratt, Peters

Chapter 8 - Investments in equity securities. This chapter describe what an equity investment is and the criteria used to determine whether investments in securities should be classified as current or noncurrent on the balance sheet. | 2 Chapter 8: Investments in Equity Securities 2 3 Learning Objective 1 Describe what an equity investment is and the criteria used to determine whether investments in securities should be classified as current or noncurrent on the balance sheet. 4 What is an Equity Investment? An equity investment occurs when one company purchases another company’s outstanding common stock. To earn investment income Smaller and/or short-term investments Dividends Price appreciation To exert influence or control over the board of directors and management Larger and/or long-term investments 5 Equity Securities Classified as Current Two criteria must be met for an investment in a security to be considered current and thus warrant inclusion as a current asset: The investment must be readily marketable. Management must intend to convert the investment into cash within the time period of current assets (one year or the operating cycle, whichever is longer) 6 Concept Practice 1 7 Learning Objective 2 .

• Kế toán - Kiểm toán
• Financial accounting
• Lecture Financial accounting
• Kế toán tài chính
• Financial statements
• Equity securities
• Investments in equity securities
• Issues in financial accounting
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet