TAILIEUCHUNG - Certain investments in debt and equity securities

The description of a trading security includes both debt and marketable equity securities bought and held primarily to be sold in the near term. Trading activities typically involve active and frequent buying and selling to generate profits on short-term movements in market prices or spreads. ASC 320 does not specify how long securities in this category can be held, because the length of time will vary between investors and the nature of the securities. The phrases “selling them in the near term” and “held for only a short period of time” in the description of trading securities contemplate a holding. | Financial reporting developments A comprehensive guide - Certain investments in debt and equity securities Accounting Standards Codification 320 Revised October 2011 s l Ernst YOUNG Quality In Everything We Do To our clients and other friends We are pleased to provide you with the latest edition of our Financial Reporting Developments publication on accounting for certain investments in debt and equity securities. The accounting for investments in debt and equity securities continues to be an area of focus by preparers financial statement users auditors and regulators. During the recent credit crisis a number of questions were raised about the accounting for impairments of debt securities resulting in the FASB amending the related guidance. Questions also continue to arise about the accounting for sales of held-to-maturity securities and transfers between categories of investments among others. This Financial Reporting Developments publication provides you with a summary of the guidance on the accounting for certain investments in debt and equity securities including excerpts from and references to the FASB s Accounting Standards Codification interpretive guidance and examples. The FASB and IASB collectively the Boards are currently engaged in a joint project that would significantly change many aspects of the accounting for financial instruments. That project addresses the classification and measurement of financial instruments impairment of financial assets and hedge accounting. We encourage you to monitor the Boards work on that project. We hope you find this publication helpful. Ernst Young representatives are prepared to assist you in understanding the guidance in this area of accounting and are ready to answer your particular concerns and questions. October 2011 Financial reporting developments Certain investments in debt and equity securities Contents 1 Definition of Scope and scope

• Đầu tư Chứng khoán
• Oxidation Processes
• Wastewater Treatment
• X Ray Microtomography
• Quality Analysis
• Computer Based
• On Line Assessment
• Journal of Science and Technology
• Treatment effectiveness evaluation of wastewater
• Advanced oxidation processes
• Industrial fried chicken re processing processes
• Re processing wastewater
• Industrial fried chicken
• Journal of Chemistry
• UV vis absorbance values
• Chemical oxygen demand
• Pretreated wastewater characterization
• Environmental advances
• Review of antibiotics treatment
• Advance oxidation processes
• Antibiotics treatment
• Metal ligand charge transfer processes
• Rhodamine B
• Advanced materials and devices
• Photoelectrochemical studies