《高级财务管理cha》ppt课件

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1、ADVANCEDACCOUNTINGLUODianying2013-2014-1MainTopicsEquitymethodofaccountingforinvestmentConsolidationsSegmentreportingForeigncurrencyAccountingforGovernmentAccountingforNot-for-ProfitorganizationAsthebodywithoutthespiritisdead,sofaithwithoutdeedsisdead.---James

2、Letyour"Yes"be"Yes","No","No".Letyour"Yes"be"Yes","No","No".4Email：283302979@qq.comTel：15171479861文泉楼南448室，周一、四上午ChapterOneTheEquityMethodofAccountingforInvestmentsMcGraw-Hill/IrwinCopyright©2013byTheMcGraw-HillCompanies,Inc.Allrightsreserved.AccountingforInve

3、stmentsinCorporateEquitySecuritiesGAAPrecognizes3waystoreportinvestmentsinothercompanies:Fair-ValueMethodConsolidationEquityMethodThemethodselecteddependsuponthedegreeofinfluencetheinvestorhasovertheinvestee.LO11231-6Letyour"Yes"be"Yes","No","No".FairValueMet

4、hod1-7InvestmentsclassifiedasTradingSecurities:Heldforsaleintheshortterm.Unrealizedholdinggainsandlossesareincludedinearnings(netincome).InvestmentsclassifiedasAvailable-for-SaleSecurities:可销售证券是不期望在近期出售的的投资证券AnySecuritiesnotclassifiedasTrading.Unrealizedholdi

5、nggainsandlossesarereportedinshareholders’equityasothercomprehensiveincome(i.e.,notincludedinnetincome).Investmentsinequitysecuritiesarerecordedatcostandsubsequentlyadjustedtofairvalue.1-7ConsolidationofFinancialStatementsRequiredwhen:Investor’sownershipexcee

6、ds50%ofinvesteeexceptwhencontroldoesnotrestwiththemajorityinvestorOnesetoffinancialstatementspreparedtoconsolidateallaccountsoftheparentcompanyandallofitscontrolledsubsidiariesASASINGLEENTITY.1-81-8Letyour"Yes"be"Yes","No","No".EquityMethodUsedwhen:Investorhas

7、theabilitytoexercisesignificantinfluenceontheinvesteeoperations(whetherinfluenceisappliedornot)Generallyusedwhenownershipisbetween20%and50%.SignificantInfluencemightbepresentwithmuchlowerownershippercentages.1-9LO21-9Letyour"Yes"be"Yes","No","No".International

8、Standard28InvestmentinAssociatesTheInternationalAccountingStandardsBoard(IASB),defines“significantinfluence”asthepowertoparticipateinthefinancialandoperatingpolicydecisionsoftheinv