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1、c12Investments.inddPage60005/10/116:13PMuser-F391/Users/user-F391/DesktopChapter12InvestmentsFeatureStory“IsTheremagazinesbereplacedcompletelybyonlinenews?Ifyouareapublisher,AnythingElseyouhavetomakeyourbestguessWeCanBuy?”aboutwhatthefutureholdsandinvest
2、accordingly.Inarapidlychangingworld,youmustchangerapidlyorsuffertheconse-TimeWarner,Inc.livesatthecenterquences.Inbusiness,changerequiresofthisarena.Itisnotanenvironmentinvestment.forthetimid,andTimeWarner’sphilosophyisanythingbutthat.Acaseinpointisfound
3、intheInstead,itmightbecharacterizedas,entertainmentindustry.Technologyis“Ifwecan’tbeatyou,wewillbuybringingaboutinnovationssoquicklyyou.”Itsmantrais“invest,invest,thatitisnearlyimpossibletoguessinvest.”AlistofTimeWarner’swhichtechnologieswilllastandwhich
4、holdingsgivesanideaofitsreach:willsoonfadeaway.Forexample,willMagazines:People,Time,Life,bothsatelliteTVandcableTVsurvive,SportsIllustrated,Fortune.orwilljustonesucceed?Or,willbothBookpublishers:Time-LifeBooks,bereplacedbysomethingelse?Book-of-the-MonthC
5、lub,Little,ConsiderthepublishingindustryBrown&Co,SunsetBooks.aswell.Willpapernewspapersand✔TheNavigatorLearningObjectivesScanLearningObjectivesAfterstudyingthischapter,youshouldbeableto:ReadFeatureStory1Discusswhycorporationsinvestindebtandstocksecuritie
6、s.ReadPreview2Explaintheaccountingfordebtinvestments.ReadtextandanswerDOIT!p.6043Explaintheaccountingforstockinvestments.p.609p.613p.6174Describetheuseofconsolidatedfinancialstatements.WorkComprehensiveDOIT!p.6175Indicatehowdebtandstockinvestmentsarerepor
7、tedinfinancialstatements.ReviewSummaryofLearningObjectives6Distinguishbetweenshort-termandlong-terminvestments.AnswerSelf-TestQuestions✔TheNavigatorCompleteAssignmentsGotoWileyPLUSforpracticeandtutorialsReadALookatIFRSp.641600c12Investments.inddPage60107/
8、10/114:00PMuser-F391/Users/user-F391/DesktopTelevisionandmovies:WarnerBros.(ER,WithoutaTrace,asthegatewaytothefuture.Inactuality,itwasafinancialtheWBNetwork),HBO,andmovieslikeHarryPotteranddisaster.Itislargelyresponsiblefor