TAILIEUCHUNG - Lecture Issues in financial accounting – Lecture 19: Investments

The contents of this chapter include all of the following: 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. | Investments PART II: Corporate Accounting Concepts and Issues Lecture 19 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 Other Reporting Issues Fair value option Impairment of value Reclassification adjustments Transfers between categories Fair value controversy Summary Investments Fair Value Option Companies have the option to report most financial instruments at fair value, with all gains and losses related to changes in fair value reported in the income statement. Applied on an instrument-by-instrument basis. Fair value option is generally available only at the time a company first purchases the financial asset or incurs a financial liability. Company must measure this instrument at fair value until the company no longer has ownership. LO 1 Describe .

• Kế toán - Kiểm toán
• Financial accounting
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Fair value option
• Reclassification adjustments
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• 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