investments and international operations

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1、wiL10874_ch15_594-629.inddPage5948/6/104:43:18PMuser-f500/Volumes/203/MHBR178/sLa1719X_disk1of1/007731719X/sLa1719X_pagefilesInvestmentsand15InternationalOperationsALookBackALookatThisChapterALookAheadChapter14focusedonlong-termThischapterfocusesoninvestmentsinChapter16focuseso

2、nreportingandliabilities—amainpartofmostcompa-securities.Weexplainhowtoidentify,analyzingacompany’scashflows.nies’financing.Weexplainedhowtoaccountfor,andreportinvestmentsinSpecialemphasisisdirectedatthevalue,record,amortize,andreportthesebothdebtandequitysecurities.Wealsostate

3、mentofcashflowsreportedunderliabilitiesinfinancialstatements.explainaccountingfortransactionslistedtheindirectmethod.inaforeigncurrency.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1DistinguishbetweendebtandequityA1ComputeandanalyzetheP1Accountfortradingsecurities.(p.599

4、)securitiesandbetweenshort-termcomponentsofreturnontotalandlong-terminvestments.(p.596)assets.(p.605)P2Accountforheld-to-maturityDescribehowtoreportequitysecurities.(p.600)C2securitieswithcontrollingAccountforavailable-for-saleinfluence.(p.603)P3securities.(p.600)Appendix15A—Ex

5、plainforeignC3AccountforequitysecuritieswithexchangeratesandrecordP4significantinfluence.(p.602)transactionslistedinaforeigncurrency.(p.610)LP15wiL10874_ch15_594-629.inddPage5958/9/107:55:11PMuser-f500/Volumes/203/MHBR178/sLa1719X_disk1of1/007731719X/sLa1719X_pagefilesDecisionI

6、nsight“There’sthiswholenewemergingcategoryofacademicSchoolingtheMarkettechnology”—MICHAELCHASENWASHINGTON,DC—MichaelChasenandMatthewPittinskyBlackboard’sannualreportstates:“[We]pursuestrategicrelation-hadjustfinishedcollege—Michaelearningadegreeinac-shipswith,acquisitionsof,and

7、investmentsin,companiesthatcountingandMatthewPittinskyineducation.Bothtookjobswouldenhancethetechnologicalfeaturesofourproducts,offeratKPMG.“MatthewandIhaddecidedtoleaveKPMGandcomplementaryproducts,servicesandtechnologies,orbroadenstartane-learningbusiness,whichwecalledBlackboa

8、rdthescopeofourproductofferings.”Also,investmentsinint