文档介绍：Investments
Chapter 07
Investor Lacks Significant Influence
Securities to Be Held to Maturity
Investments in bonds or other debt security that have a specified maturity date. The bonds or other debt are initially recorded at cost. The investor may have the “positive intent and ability” to hold the securities to maturity and classified as held-to-maturity (HTM).
They are reported on the balance sheet at “amortized cost.”
Amortized cost (Face amount less unamortized discount, or plus unamortized premium).
Balance
Sheet
Step 1: Purchase of investment
1-4
Dr : Investment in bonds
Cr: Cash
Discount on bond investment
借:持有至到期投资-成本
贷:现金
持有至到期投资-利息调整
Initially measurement
Step 2: Recognize investment revenue
1-5
Dr :Cash (stated rate × face amount)
Discount on bond investment
Cr: Investment revenue
借:现金
持有至到期投资-利息调整
贷:投资收益
Subsequent measurement
Step 3: Sell of investments
Dr:Cash(amount received)
Discount on bond investment
Cr:Investment in bonds
Gain on sale of investments
借:现金
持有至到期投资-利息调整
贷:持有至到期投资
投资收益
Disposition
Trading Securities
Investments in debt or equity securities acquired principally for the purpose of selling them in the near term. Adjustments to fair value are recorded:
in a valuation account called Fair Value Adjustment, or as a direct adjustment to the investment account.
as unrealized holding gain/loss on the e Statement.
Unrealized Gain
Unrealized Loss
e Statement
Step 1: Purchase of investment
Dr : Investment in A bonds(stock)
Cr: Cash
借:交易性金融资产-成本
贷:现金
Initially measurement
Dr:Cash(dividend receivable)
Cr: Investment revenue
借:现金(或应收股利)
贷:投资收益
Step 2: Recognize investment revenue
Subsequent measurement
Step 3: Adjust investments to Fair Value
1-10
Dr :Net unrealized holding gains and loss-I/S
Cr: Fair value adjustment
借:公允价值变动损益
贷:交易性金融资产-公允价值变动
Subsequent measurement