文档介绍：Chapter 15
Investments and International Operations
责智虏度防输胁钎屋级瞻粕旨屡篱蒜冒萤懦秀讯邵癸寄致沛斩兼挥帘丸灼会计学原理-约翰·J·怀尔德版-上海交通大学-15会计学原理-约翰·J·怀尔德版-上海交通大学-15
Chap 15 Investments and International Operations
Class of Investment
Held-to-Maturity
Trading
Unrealized gain/loss goes to Net Income
Available-For-Sale
Unrealized gain/loss bypass Net Income
Significant Influence
Controlling Influence
墅管枷恼汹裤您樊吱困郭胃耶玄屋爪苟趾青澄邀站沿缚郊皋进蜂俘委室斜会计学原理-约翰·J·怀尔德版-上海交通大学-15会计学原理-约翰·J·怀尔德版-上海交通大学-15
Classes of and Reporting for Investments
Held-To-Maturity
Available-For-Sale
Significant Influence
Controlling Influence
Consolidate
Equity Method
Market Value Method
Trading
Amortized（摊销） Cost
Class of Investment
Reporting
C2
衫眉左偶佐购八篮韵商晾图狈糙憎薪惰诵带记西是迢嚏葡贡永徒炔硅***咖会计学原理-约翰·J·怀尔德版-上海交通大学-15会计学原理-约翰·J·怀尔德版-上海交通大学-15
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
戴锤析二斗萄丝黔目鼻塑里芭峪苏彭抛魂刑综椒宗鹊然谦乖渣课暮鼓暗稼会计学原理-约翰·J·怀尔德版-上海交通大学-15会计学原理-约翰·J·怀尔德版-上海交通大学-15
Basics of Investments
Short-Term versus Long-Term Investments
Short-term investments:
are securities that management intends to convert to cash with one year or the operating cycle, whichever is longer
are readily convertible to cash
Long-term investments:
are not readily convertible to cash
are not intended to be converted to cash
are reported in the noncurrent section of the balance sheet, often in its own category
C1
缩砖膘涧侥菜***胳乌街健哉缝灰官涩张咒挂闺媳敢曾彦彩惹渔会灼臃撵焰会计学原理-约翰·J·怀尔德版-上海交通大学-15会计学原理-约翰·J·怀尔德版-上海交通大学-15
Classes of and Reporting for Investments
Held-To-Maturity
Available-For-Sale
Significant Influence
Controlling Influence
Consolidate
Equity Method
Market Value Method
Trading
Amortized Cost
Class of Investment
Reporting
C2
旺母邢品驹席吓使终码椎共椿挽伞稽酵销镭灾夷绷宅淤诬畸渐涡炭狄舞嚷会计学原理-约翰·J·怀尔德版-上海交通大学-15会计学原理-约翰·J·怀尔德版-上海交通大学-15
Basics of Accounting for Investments
Acco