会计学原理英文课件12.ppt

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1、ReportingandInterpretingInvestmentsinOtherCorporationsChapter12McGraw-Hill/Irwin©2009TheMcGraw-HillCompanies,Inc.UnderstandingtheBusinessAcompanymayinvestinthesecuritiesofanothercompanyto:Earnareturnonidlefunds.(Passiveinvestments)Controltheothercompany.(Control)Influencetheothercompany’spolici

2、esandactivities.(SignificantInflunce)PassiveInvestmentsinDebtandEquitySecuritiesTwotypes:investmentsindebtandequity.Passiveinvestmentsaremadetoearnahighrateofreturnonfundsthatmaybeneededforfuturepurposes.Equitysecurityinvestmentsarepresumedpassiveiftheinvestingcompanyownslessthan20%oftheoutstand

3、ingvotingshares.Theinvestorisnotinterestedincontrollingorinfluencingtheothercompany.Investmentsindebtsecuritiesarealwaysconsideredpassiveinvestments.Investmentsmadewiththeintentofexertingsignificantinfluenceoveranothercorporation.Theabilityoftheinvestingcompanytohaveanimportantimpactontheope

4、ratingandfinancialpoliciesofanothercompany.SignificantInfluence20%-50%outstandingsharesInvestmentsinStockforSignificantInfluenceInvestmentsmadewiththeintenttoexertcontroloveranothercorporation.Control>50%outstandingsharesTheinvestingcompanyhastheabilitytodeterminetheoperatingandfinancialpolic

5、iesofanothercorporation.InvestmentsinStockforControlTypesofInvestmentsandAccountingMethodsTheaccountingmethoddependsonthetypeofsecurityandthelevelofownership(influence).PassiveStockInvestments:TheMarketValueMethodDateofacquisitionInvestmentisinitiallyrecordedatcost.FuturemeasurementdateDivid

6、endisregardedasinvestmentincome(revenue).Investmentcarryingamountisadjustedtocurrentmarketvalue.Unrealizedholdinggainsandlossesarerecorded.ClassifyingPassiveStockInvestmentsNOTE:RealizedgainsandlossesgoontheIncomeStatement.SecuritiesAvailableforSale(SAS)-acquisitionOnJanuary5,2010,WashingtonPost

7、acquires10,000ofthe100,000outstandingsharesofINewsontheopenmarketatacostof$60pershare.WashingtonPosthasnoinfluenceoverINews,anddoesnotplantosellthesharesinthenearfuture.ShouldtheacquiredsharesbeclassifiedasTradingSecuritieso