会计学原理(英文) principle of accounting.ppt

Chapter 13 Investments Conceptual Learning Objectives C1: Distinguish between debt and equity securities and between short-term and long-term investments C2: Identify and describe the different classes of investments in securities C3: Describe how to report equity securities with controlling influence Procedural Learning Objectives P1: Account for trading securities(交易性金融资产） P2: Account for held-to-maturity (HTM) securities（持有至到期日金融资产） P3: Account for available-for-sale (AFS) securities（可供出售金融资产） P4: Account for equity securities with significant influence（重大影响） Basics of Investments Basics of Investments Basics of Investments Basics of Investments Basics of Investments Classes of and Reporting for Investments Basics of Accounting for Investments Basics of Accounting for Investments Basics of Accounting for Investments Basics of Accounting for Investments Matrix Inc. Example: Cont’ On September 1, 2008, Matrix, Inc. paid Debt Inc. $1,000,000 for the bonds at par. The two-year Debt Inc. bonds have a stated rate of 6% annually. Interest is paid semi-annually on August 31 and February 28. Page 326 The cost of a debt securities can be either higher or lower than its maturity value. When the investment is long term, the difference between cost and maturity value is amortized over the remaining life of the security. *Matrix Inc. Example: Try! On September 1, 2008, Matrix, Inc. paid Debt Inc. $1,200,000 for the bonds with a $1,000,000. The two-year Debt Inc. bonds have a stated rate of 6% annually. Interest is paid semi-annually on August 31 and February 28. Accounting Basics for Equity Securities (Non-influential) Accounting Basics for Equity Securities Accounting Basics for Equity Securities Accounting Basics for Equity Securities Financial ReportingTrading Securities Valuing and Reporting Trading Securities Disclosure Page 327 Current Assets Short-term investments – Trading $11,500 Market adjustment – Trading 1,500 Short-term investmen