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Investments in equity securities

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  • Chapter 8 - Investments in equity securities. This chapter describe what an equity investment is and the criteria used to determine whether investments in securities should be classified as current or noncurrent on the balance sheet.

    ppt30p shiwo_ding2 03-04-2019 11 0   Download

  • Chapter 8 - Investments in equity securities. This chapter describe what an equity investment is and the criteria used to determine whether investments in securities should be classified as current or noncurrent on the balance sheet.

    ppt39p nomoney15 03-06-2017 18 1   Download

  • There is also a good dataset for open-end real estate funds. Over the last 10 years, investors in this asset class have been able to achieve a higher average annual return than on investments in equity funds (see Fig. 16). However, compared with most bond funds, open-end real estate funds come off worse. This relationship has also generally been maintained over longer periods of up to 20 years: however it is probably also be affected by the poor performance of the stock market in the last few years. On a 30-year average, equity funds with an investment focus in Germany...

    pdf23p quaivatxanh 01-12-2012 31 4   Download

  • (bq) part 1 book "financial accounting - in an economic context" has contents: financial accounting and its economic context, a closer look at the financial statements, the measurement fundamentals of financial accounting, the mechanics of financial accounting, using financial statement information, the current asset classification, cash, and accounts receivable, merchandise inventory, investments in equity securities.

    pdf407p bautroibinhyen23 02-04-2017 27 4   Download

  • Chapter 8 - Overview of equity securities. This reading provides an overview of equity securities and their different features and establishes the background required to analyze and value equity securities in a global context.

    ppt26p allbymyself_10 02-03-2016 37 2   Download

  • Appendix D - Appendix D. After reading the material in this chapter, you should be able to: Explain why companies invest in other companies, account for investments in equity securities when the investor has insignificant influence, account for investments in equity securities when the investor has significant influence, account for investments in equity securities when the investor has controlling influence, account for investments in debt securities.

    ppt25p ngocbattrac10 13-01-2018 17 1   Download

  • The description of a trading security includes both debt and marketable equity securities bought and held primarily to be sold in the near term. Trading activities typically involve active and frequent buying and selling to generate profits on short-term movements in market prices or spreads. ASC 320 does not specify how long securities in this category can be held, because the length of time will vary between investors and the nature of the securities.

    pdf101p bocapchetnguoi 05-12-2012 49 4   Download

  • The difference between investee earnings and investee dividends is the amount of earnings accruing to the investor that the investee retained, or the unremitted earnings of the investee. Thus, the equity-based investment account is equal to the original investment plus the investor’s proportionate share of the investee’s cumulative retained earnings since the invest- ment was made. In this sense, the equity method represents an extension of accrual account- ing to investments in common shares. However, the balance sheet doesn’t reflect the cost of the investment anymore.

    pdf67p bocapchetnguoi 06-12-2012 54 3   Download

  • (bq) part 2 book "intermediate accounting" has contents: debt financing, investments in debt and equity securities, investments in debt and equity securities, accounting changes and error corrections, accounting changes and error corrections,...and other contents.

    pdf758p bautroibinhyen27 11-05-2017 12 2   Download

  • Available-for-sale securities. Investments in debt securities that are classified as available for sale and equity securities that have readily determinable fair values that are classified as available for sale shall be measured subsequently at fair value in the statement of financial position. Unrealized holding gains and losses for available-for-sale securities (including those classified as current assets) shall be excluded from earnings and reported in other comprehensive income until realized except as indicated in the following sentence.

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  • Chapter 2 - Asset classes and financial investments. In this chapter, we first describe money market instruments. We then move on to debt and equity securities. We explain the structure of various stock market indexes in this chapter because market benchmark portfolios play an important role in portfolio construction and evaluation. Finally, we survey the derivative security markets for options and futures contracts.

    ppt54p tangtuy18 12-07-2016 30 1   Download

  • (bq) part 2 book "financial accounting" has contents: investments in property, plant, and equipment and in intangible assets, long term debt financing, equity financing, investments in debt and equity securities, the statement of cash flows, introduction to financial statement analysis,...and other contents.

    pdf397p bautroibinhyen27 11-05-2017 30 1   Download

  • Chapter 1 - The equity method of accounting for investments. When you finish this chapter, you should: Expanded coverage of the fair-value option for reporting investment of equity securities including a numerical example and four new/revised end-ofchapter problems; provided new coverage of International Accounting Standard 28, “Investment in Associates,” with comparisons to U.S. GAAP; included a new discussion question examining the relation between managerial compensation and historical use of the cost method for significant influence investments.

    ppt14p dien_vi01 21-11-2018 10 0   Download

  • In this chapter, we first describe money market instruments. We then move on to debt and equity securities. We explain the structure of various stock market indexes in this chapter because market benchmark portfolios play an important role in portfolio construction and evaluation. Finally, we survey the derivative security markets for options and futures contracts.

    ppt15p dien_vi01 21-11-2018 14 0   Download

  • This reading provides an overview of equity securities and their different features and establishes the background required to analyze and value equity securities in a global context.

    ppt31p dien_vi01 21-11-2018 13 0   Download

  • In this chapter, we first describe money market instruments. We then move on to debt and equity securities. We explain the structure of various stock market indexes in this chapter because market benchmark portfolios play an important role in portfolio construction and evaluation. Finally, we survey the derivative security markets for options and futures contracts.

    ppt16p dien_vi01 21-11-2018 8 0   Download

  • Appendix E: Reporting and interpreting investments in other corporations. This chapter includes contents: Passive investments in debt and equity securities, investments in stock for significant influence, investments in stock for control, types of investments and accounting methods, debt held to maturity: amortized cost method,...

    ppt18p dien_vi01 21-11-2018 10 0   Download

  • (BQ) Continued part 1, part 2 of the document Intermediate accounting has contents: Debt financing, debt financing, investments in debt and equity securities, earnings per share, accounting changes and error corrections, statement of cash flows revisited, accounting in a global market,... and other contents.

    pdf758p thiendiadaodien_10 08-01-2019 9 0   Download

  • In the EU, investment funds can be broadly categorised as UCITS (undertakings for collective investment in transferable securities) and non-UCITS (or non-harmonised) funds. 1 UCITS funds are those that comply with harmonised rules as laid down in the UCITS Directive (85/611/EEC) and are authorised for sale to the retail market. Non-harmonised funds (hereafter referred to collectively as alternative investment funds, or AIF) do not form a homogenous class of investment fund. 2 AIF invest in a wide variety of asset types and employ very different investment strategies.

    pdf0p quaivatdo 19-11-2012 46 4   Download

  • Money market instruments are generally characterized by a high degree of safety of principal and are most commonly issued in units of $1 million or more. Maturities range from one day to one year; the most common are three months or less. Active secondary markets for most of the instruments allow them to be sold prior to maturity. Unlike organized securities or commodities exchanges, the money market has no specific location. It is centered in New York, but since it is primarily a telephone market it is easily accessible from all parts of...

    pdf55p taisaovanchuavo 23-01-2013 27 4   Download

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