08 Investing in securities会计英语课件 复旦大学出版社 叶建芳 孙红星1

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1、InvestinginSecuritiesChapter81Who’sincontrolhere?TheCoca-ColaCompany(Coke)owns36percentofthesharesofCoca-ColaEnterprises(aU.S.bottlingbusiness);PepsiCoInc.owns46percentofThePepsiBottlingGroup(PBG)and43percentofPepsiAmericas.ThesebottlingbusinessesareveryimportanttoCoca-ColaandPepsiCo,becausethe

2、yaretheprimarydistributorsofCokeandPepsiproducts.Indeed,itcanbesaidthatCoca-colaandPepsiCocontrolthebottlingcompanies.2IdentifythethreecategoriesofdebtsecuritiesUnderstandtheproceduresfordiscountandpremiumamortizationonbondinvestments.IdentifythecategoriesofequitysecuritiesExplaintheequitymetho

3、dofaccountingandcompareittothefairvaluemethodforequitysecurities.Describethedisclosurerequirementsforinvestmentsindebtandequitysecurities.LearningObjectives3InvestmentsinDebtSecuritiesInvestmentsinEquitySecuritiesOtherReportingIssuesHeld-to-maturitysecuritiesAvailable-for-salesecuritiesTradings

4、ecuritiesHoldingsoflessthan20%Holdingsbetween20%and50%Holdingsofmorethan50%FinancialstatementpresentationInvestments4Differentmotivationsforinvesting:Toearnahighrateofreturn.Tosecurecertainoperatingorfinancingarrangementswithanothercompany.Investments5Companiesaccountforinvestmentsbasedonthetyp

5、eofsecurity(debtorequity)andtheirintentwithrespecttotheinvestment.Investments6Debtsecurities(creditorrelationship):1.InvestmentsinDebtSecuritiesU.S.governmentsecuritiesMunicipalsecuritiesCorporatebondsConvertibledebtCommercialpaperTypeHeld-to-maturityTradingAvailable-for-saleAccountingCategory7

6、Held-to-maturity:Debtsecuritiesthatthecompanyhasthepositiveintentandabilitytoholdtomaturity.Trading:Debtsecuritiesboughtandheldprimarilyforsaleintheneartermtogenerateincomeonshort-termpricedifferences.Available-for-sale:Debtsecuritiesnotclassifiedasheld-to-maturityortradingsecuritiesInvestments

7、inDebtSecurities8InvestmentsinDebtSecuritiesAccountingforDebtSecuritiesbyCategory92a.Held-to-MaturitySecuritiesClassifyadebtsecurityasheld-to-maturityonlyifithasboththepositiveintentandtheabilitytoholdsecuritiestomaturity.Accounte