正文描述:《chapter twelve reporting and interpreting investments in other corporations chapter thirteen statement of cash flows》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、ConfirmingPagesLEARNINGOBJECTIVESAfterstudyingthischapter,youshouldbeableto:1.Analyzeandreportinvestmentsindebtsecuritiesheldtomaturity.p.6002.Analyzeandreportpassiveinvestmentsinsecuritiesusingthefairvaluemethod.p.601LecturePresentationLP-12www.mhhe.com/l
2、ibby7e3.Analyzeandreportinvestmentsinvolvingsignificantinfluenceusingtheequitymethod.p.6094.Analyzeandreportinvestmentsincontrollinginterests.p.614lib11021_ch12_596-635.indd59630/06/101:50PMConfirmingPagesCHAPTERTWELVEREPORTINGANDINTERPRETINGINVESTMENTSINO
3、THERCORPORATIONSheWashingtonPostCompanyisbestknownforpublishingthemostimportantnewspa-perinournation’scapital.However,thecompanydoesmuchmore.ItownstelevisionTstations,Newsweekmagazine,CableOne(aTVcablecompany),andavarietyofcommu-nitynewspapers.Manyusersoft
4、histexthavealreadybeenPostCompanycustomerswithoutknowingit.ThecompanyalsoownsKaplan,Inc.,thekingofadmissionstestpreparationser-vicesthatwillevenhelpyoupreparefortheCertifiedPublicAccountantorCharteredFinan-cialAnalystexam.ThePostCompanyalsorecognizesthatne
5、wtechnolo-giesbringincreasedefficiencytoFOCUSCOMPANY:itsoperationswhileexpandingbusi-nessopportunities.Forexample,itpublisheselectronicversionsofTheTheWashingtonPostWashingtonPostandNewsweek,andCompanyitsharesnewsresourceswithNBCNewsandMSNBC.INVESTMENTSTRA
6、TEGIESINTHEThecompanyhasachieveditsMEDIAINDUSTRYdiversityinpartbyinvestinginthestockofothercompanies.Forexam-www.washpostco.comple,itspent$900millionoverthelastsixyearstopurchaseothercom-panies,includingtheonlinemaga-zineSlateandavarietyofprivateeducationc
7、ompaniesaroundtheworld.ItjointlyownsoneofthemajorprovidersofthepaperTheWashingtonPostisprintedon.Inaddition,thecom-pany’sinvestmentportfolioconsistsofover$350millionworthofstockofothercompanies.UNDERSTANDINGTHEBUSINESSManystrategicfactorsmotivatemanagersto
8、investinsecurities.Acompanythathasextracashandsimplywantstoearnareturnontheidlefundscaninvestthosefundsinthestocksandbondsofothercompanies,eitherlongorshortterm.Wesaytheseinvestmentsarepassivebecausethemanage
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