TAILIEUCHUNG - Lecture Intermediate accounting (15th 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 Prepared by Coby Harmon University of California, Santa Barbara Westmont College INTERMEDIATE ACCOUNTING F I F T E E N T H E D I T I O N Prepared by Coby Harmon University of California, Santa Barbara Westmont College kieso weygandt warfield team for success PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 17 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 and for impairments of debt and equity investments. Describe the reporting of reclassification adjustments and the accounting for transfers between categories. After studying this chapter, you should be able to: LEARNING OBJECTIVES 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. Investments 17 Different motivations for investing: To earn a high rate of return. To secure certain operating or financing arrangements with another company. Investment in Debt Securities LO 1 Companies account for investments based on the type of security (debt or equity) and their intent with respect to the investment. Illustration 17-1 Summary of Investment Accounting Approaches Investment in Debt Securities LO 1 Debt securities represent a creditor relationship: . government securities Municipal securities Corporate bonds Convertible debt Commercial paper Type Held-to-maturity Trading Available-for-sale Accounting Category Investment in Debt Securities LO 1 Debt Investment Classifications Investment in Debt Securities ILLUSTRATION 17-2 Accounting for Debt Securities by Category Amortized cost is the acquisition cost .

• Kế toán - Kiểm toán
• Intermediate accounting
• Lecture Intermediate accounting
• Investment accounting approaches
• Debt securities
• Held to maturity
• Trading 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