12 nvestments ntermediate Accounting Accounting School. Zhongnan
12 Investments Accounting School ·Zhongnan University of Economics & Law ntermediate Accounting I 中级会计学
Intermediate Accounting 12 Investments 1. Classification and valuation of Investments 1) Trading securities 2) Available-for-sale $ securities 3)Held-to-maturity debt securities
1. Classification and Valuation of Investments 1) Trading securities 2) Available-for-sale securities 3) Held-to-maturity debt securities Intermediate Accounting 12 Investments
Intermediate Accounting 12 Investments Classification of Investments Trading securities are investments in debt and equity securities that are purchased and held principally for the purpose of selling them in the near term
Classification of Investments Trading securities are investments in debt and equity securities that are purchased and held principally for the purpose of selling them in the near term. Intermediate Accounting 12 Investments
Intermediate Accounting 12 Investments Trading securities These securities are reported at their fair market value on the balance sheet date. and unrealized holding gains and lo osses are included in net income of the period
Trading Securities Trading securities are investments in debt and equity securities that are purchased and held principally for the purpose of selling them in the near term. These securities are reported at their fair market value on the balance sheet date, and unrealized holding gains and losses are included in net income of the period. Intermediate Accounting 12 Investments
Intermediate Accounting 12 Investments Classification of Investments nvey sa (b) debt and equity securities that are not clas classified as trading securities
Investments in available-forsale securities are (a) debt securities that are not classified as being held to maturity, and... …(b) debt and equity securities that are not classified as trading securities. Intermediate Accounting 12 Investments Classification of Investments
Intermediate Accounting 12 Investments Classification of Investments Investments in available-for-sale securities are reported at their fair value on the balance sheet date The unrealized holding gains or d osses are included in other comprehensive income
Investments in available-for-sale securities are reported at their fair value on the balance sheet date. The unrealized holding gains or losses are included in other comprehensive income. Intermediate Accounting 12 Investments Classification of Investments
Intermediate Accounting 12 Investments Classification of Investments Therefore, the unrealized holding gains and losses are not included in net income for the available- for-sale securities
Therefore, the unrealized holding gains and losses are not included in net income for the availablefor-sale securities. Intermediate Accounting 12 Investments Classification of Investments
Intermediate Accounting 12 Investments Classification of Investments Investments in held-to-maturity debt securities are debt securities for which the company has the positive intent and ability to hold until they mature
Investments in held-to-maturity debt securities are debt securities for which the company has the positive intent and ability to hold until they mature. Intermediate Accounting 12 Investments Classification of Investments
Intermediate Accounting 12 Investments Classification of Investments Investments in held-to-maturi debt securities are reported at their amortized cost on the balance sheet. not their fair value
Investments in held-to-maturity debt securities are reported at their amortized cost on the balance sheet…not their fair value. Intermediate Accounting 12 Investments Classification of Investments
Accounting for Investments Reporting of Unrealized holding Method Gains and losses Investment in Equity securities 1. No significant influence a. Trading Fair value Net Income b. Available for sale Fair value Other comprehen SIve income 2. Significant influence Equity method Not recognized 3. Control Consolidation Not recognized
Accounting for Investments Reporting of Unrealized Holding Method Gains and Losses Investment in Equity Securities 1. No significant influence a. Trading Fair value Net Income b. Available for sale Fair value Other comprehensive income 2. Significant influence Equity method Not recognized 3. Control Consolidation Not recognized Intermediate Accounting 12 Investments