TAILIEUCHUNG - Lecture Principles of financial accounting - Chapter 15: Investments and international operations

After completing chapter 15 you should be able to: Distinguish between debt and equity securities and between short-term and long-term investments, describe how to report equity with control, compute and analyze the components of return on total assets, account for held-for-trading securities, account for available-for-sale securities,. | Chapter 15 Investments and International Operations McGraw-Hill/Irwin Copyright © 2011 by The McGraw-Hill Companies, Inc. All rights reserved. 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. 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 .

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