chapter 15 investments and fair value accounting pdf

Chapter 15 investments and fair value accounting pdf

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CHAPTER 15 investments and fair value accounting

CHAPTER 15 ACCOUNTING FOR FINANCIAL INSTRUMENTS

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CHAPTER 15 investments and fair value accounting

To be classified as current assets, investments must be i capable of being converted into cash quickly and ii management must intend to sell the investments as a source of cash to satisfy the needs of current operations within one year or the operating cycle, whichever is longer. Short-term investments in trading securities are reported on the balance sheet at the fair market value of the portfolio of trading securities. The three classes of noninfluential investments in securities are: a debt and equity trading securities. The two classes of influential investments in securities are: a equity securities giving an investor a significant influence over an investee. To be classified as current assets, investments must be capable of being converted into cash quickly and management must intend to sell the investments as a source of cash to satisfy the needs of current operations. To be classified as long term, investments must not meet the requirements for short-term investments—not marketable and not intended to be converted into cash.

CHAPTER 15 ACCOUNTING FOR FINANCIAL INSTRUMENTS

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It was initially entitled NZ IAS 32 Financial Instruments: Presentation and Disclosure, but in late accounting standards were amended so that NZ IAS 32 covered presentation issues for example, whether financial instruments should be classified and presented as debt or equity , and a new standard, NZ IFRS 7, provided detailed disclosure requirements for financial instruments. The objective of this Standard is to establish principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities. It applies to the classification of financial instruments, from the perspective of the issuer, into financial assets, financial liabilities and equity instruments; the classification of related interest, dividends, losses and gains; and the circumstances in which financial assets and financial liabilities can be offset. The three standards cover a range of issues sometimes in quite complex terms and contain extensive application guidance. It is beyond the scope of this chapter to address all the requirements of the standards; our intention is to address the main ones. The definition of financial instruments adopted for the purposes of this discussion will be that provided at paragraph 11 of NZ IAS 32 Financial Instruments: Disclosure and Presentation, namely: any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

At the end of this section, students should be able to meet the following objectives:. Question: Businesses frequently acquire ownership equity shares of other companies. During , Mars Inc. Wrigley Jr. The acquisition of Merrill Lynch by Bank of America made headlines around the world in the fall of The purchase of such shares offers many potential benefits.

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Стратмор поднял руку, давая понять, что ему нужно подумать. Сьюзан опасливо перевела взгляд в сторону люка. Его не было видно за корпусом ТРАНСТЕКСТА, но красноватое сияние отражалось от черного кафеля подобно огню, отражающемуся ото льда. Ну давай же, вызови службу безопасности, коммандер.

Он взорвался: - Сьюзан, выслушай. Я вызвал тебя сюда, потому что мне нужен союзник, а не следователь. Сегодня у меня было ужасное утро.

 - Чтоб мы не надоедали. - Значит, я не могу сойти. Парень захохотал.

chapter 15 investments and fair value accounting pdf

 А кто же еще! - ответил тот с гордостью.  - Хочу его запатентовать. - Как торговую марку? - Беккер смотрел на него изумленно. Парень был озадачен. - Для имени нужна торговая марка, а не патент. - А мне без разницы.

Chapter 9: Long-Term Investments

Она чувствовала себя атеистом, лицом к лицу столкнувшимся с Господом Богом. - Если этот шифр станет общедоступным, - прошептала она, - криптография превратится в мертвую науку. Стратмор кивнул: - Это наименьшая из наших проблем.

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