微观经济学Investments参考.pptVIP

* * Presentation of realised and unrealised gain or loss continued Statement of financial position Reporting unrealised gain or loss in shareholders’ equity section Reduces volatility of profit due to fluctuations in fair value Informs financial statement users of gain or loss that would occur if securities were sold at fair value PowerPoint presentation by Dr Anne Abraham, University of Western Sydney * Presentation of realised and unrealised gain or loss continued Example PowerPoint presentation by Dr Anne Abraham, University of Western Sydney * Shareholders’ equity Ordinary share capital $3 000 000 Retained earnings 1 500 000 Total share capital retained earnings 4 500 000 Less: Unrealised loss on available-for-sale securities (100 000) Total shareholders’ equity $4 400 000 DAWSON LTD Statement of Financial Position (partial) Classified statement of financial position Various sections of a classified statement of financial position have been presented in this chapter (and other chapters) An example of a full classified statement of financial position is provided in Figure 17.11 in the text PowerPoint presentation by Dr Anne Abraham, University of Western Sydney * * * Chapter 17: Questions 5, 6, 8, 9, 11, 14, 19 BE17.4, BE17.5, BE17.8 E17.1, E17.4, E17.6, E17.8 P17.1, P17.5, P17.6 BYP17.2, BYP17.5, BYP17.7 Suggested questions to ensure your lecture understanding * Tutorial Supplement Text Book P.701 De Marco Ltd. Demonstration problem PowerPoint presentation by Dr Anne Abraham, University of Western Sydney PowerPoint presentation by Dr Anne Abraham, University of Western Sydney * Chapter 17 Investments PowerPoint presentation by Dr Anne Abraham University of Western Sydney ?2009 John Wiley Sons Australia, Ltd WHY ENTITIES INVEST PowerPoint presentation by Dr Anne Abraham, University of Western Sydney * LO1 ACCOUNTING FOR DEBT INVESTMENTS Debt investments are investments in government and company bonds Entries are requir