Đang chuẩn bị liên kết để tải về tài liệu:
Long-Term Assets

In an earlier chapter you learned about accounting for “trading securities.” Recall that trading securities are investments that were made with the intent of reselling them in the very near future, hopefully at a profit. Such investments are considered highly liquid and are classified on the balance sheet as current assets. They are carried at fair market value, and the changes in value are measured and included in the operating income of each period. | bookboon.com Long-Term Assets Larry M. Walther Christopher J. Skousen 7 Download free books at bookboon.com Long-Term Assets 2009 Larry M. Walther under nonexclusive license to Christopher J. Skousen Ventus Publishing ApS. All material in this publication is copyrighted and the exclusive property of Larry M. Walther or his licensors all rights reserved . ISBN 978-87-7681-488-5 Download free ebooks at bookboon.com 2 Long-Term Assets Contents Contents Part 1. Long-Term Investments 7 1. Intent-Based Accounting 8 1.1 The Fair Value Measurement Option 9 2. Available for Sale Securities 10 2.1 Other Comprehensive Income 10 2.2 An Illustration 11 2.3 Alternative A Valuation Adjustments Account 12 2.4 Dividends and Interest 12 2.5 The Balance Sheet Appearance 12 3. Held to Maturity Securities 15 3.1 The Issue Price 15 3.2 Recording the Initial Investments 15 3.3 Illustration of Bonds Purchased at Par 16 3.4 Illustration of Bonds Purchased at a Premium 17 3.5 Illustration of Bonds Purchased at a Discount 20 4. The Equity Method of Accounting 22 5. Investments Requiring Consolidation 24 5.1 Economic Entity Concept and Control 24 5.2 Accounting Issues 24 5.3 Goodwill 26 Fast-track your career Please click the advert Masters in Management London Business School London Business School Regent s Park London NW1 4SA United Kingdom Tel 44 0 20 7000 7573 Email mim@london.edu www.london.edu mim Stand out from the crowd Designed for graduates with less than one year of full-time postgraduate work experience London Business School s Masters in Management will expand your thinking and provide you with the foundations for a successful career in business. The programme is developed in consultation with recruiters to provide you with the key skills that top employers demand. Through 11 months of full-time study you will gain the business knowledge and capabilities to increase your career choices and stand out from the crowd. Applications are now open for entry in September 2011. For more .