Intermediate Accounting Investments in Debt and Equity Securities参考.ppt

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Intermediate Accounting Investments in Debt and Equity Securities参考.ppt

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Intermediate Accounting Investments in Debt and Equity Securities参考

Why Companies Invest in Other Companies Classifications of Investment Securities Held-to-Maturity Securities Held-to-maturity securities are debt securities purchased by a company with the intent to hold those securities until they mature. This category includes only debt securities because equity securities typically do not mature. Available-for-Sale Securities Available-for-sale securities are equity securities that are not considered trading securities and are not accounted for using the equity method. Debt securities that are not being held until maturity and are not classified as trading securities are considered to be “available-for-sale” securities. Trading Securities Equity Method Securities Classification of Investment Securities According to IFRS The classification of investment securities under IFRS, specifically IAS 39, is essentially the same as under U.S. GAAP. IAS 39 is broader in scope than SFAS No 115. IAS 39 includes guidance on accounting for derivatives and accounting for loans and receivables. Purchase of Debt Securities Purchase of Debt Securities Purchase of Debt Securities Purchase of Equity Securities Recognition of Revenue from Debt Securities Recognition of Revenue from Debt Securities Interest Revenue for Debt Securities (Held-to-Maturity) Interest Revenue for Debt Securities (Held-to-Maturity) Interest Revenue for Debt Securities (Held-to-Maturity) Recognition of Revenue from Equity Securities In those instances where the level of ownership in the investee is such that the investor is able to control or significantly influence decisions made by the investee, the use of the equity method is appropriate. Recognition of Revenue from Equity Securities Significant influence may be indicated by decisions affecting— Dividend distribution Participation in the policy-making process Intercompany transactions Interchange of management personnel Technical dependency of investee on investor Percentage of outstanding voting stock owned Determining t