/StemV 88 If you are looking for Indie books, Bibliotastic provides you just that for free. 278 278 556 278 889 611 611 611 611 389 556 333 611 556 778 556 0 0 0 0 0 0 0 0 0 Learning Objectives B. >> /Ascent 905 Moderate 10–15 E6-12 Analysis of alternatives. How to Use This Site. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP IFRS. /Type /Catalog Start studying Intermediate Accounting II (Chapter 12) - Investments. View Notes - Lecture Slides_Ch17 from ACCT 3030 at The Hong Kong University of Science and Technology. Get unlimited access to books, videos, and. /Type /ExtGState Classifying held-to-maturity securities. /Type /FontDescriptor Intermediate Accounting, 17th Edition . The Coca-Cola Company (Coke) owns 36 percent of the shares of … - Selection from Intermediate Accounting, Thirteenth Edition [Book] >> Chapter 17. /BaseFont /Arial,Bold endobj 4���q�8ԓ�`��0� ��6��n��4]���Kx�^��2�5B ? /TT4 158 0 R /FontBBox [ -665 -325 2000 1006 ] /FontWeight 700 /OPM 1 Simple 10–15 E6-11 Evaluation of purchase options. /QQAPF4c44a7f1 165 0 R The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice. INVESTMENTS LEARNING OBJECTIVES After studying this chapter, you should be able to: Who's in Control Here? Investments in equity securities can be classified as follows: 1. << >> Moderate 12–17 E6-8 Computations for a retirement fund. >> << /Widths [ 278 0 355 0 556 889 0 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 0 556 1000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 /FirstChar 32 stream 159 0 obj Filesize: 903 KB; Language: English ; Published: December 8, 2015; Viewed: 3,274 times; Suggested Document. /Encoding /WinAnsiEncoding /Pages 145 0 R 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 549 ] 154 0 obj endobj Chapter 17 - Solution Manual - Classification Table Finance And Investments. Identify the three categories of debt securities and describe the accounting and reporting treatment for each category. /OP false Course. << 157 0 obj /Flags 32 556 556 556 556 278 278 0 584 0 556 1015 667 667 722 722 667 611 778 722 278 500 Chapter 2 Intermediate Accounting 2 Millan.pdf - Free download Ebook, Handbook, Textbook, User Guide PDF files on the internet quickly and easily. The discussion above highlights the challenge of valuing financial assets such as loans, derivatives, and other debt investments. endobj %PDF-1.4 >> 156 0 obj 158 0 obj /Subtype /TrueType /ExtGState << /Length 339 Helpful? Kieso, Weygandt, Warfield: Intermediate Accounting, 14th Edition. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1000 ] Need to Register? 2. Northern Illinois University DeKalb, Illinois JERRY J. WEYGANDl PH.D., C.P.A. WEYGANDT ACCOUNTING PRINCIPLES 11E CHAPTER 17 STATEMENT OF CASH FLOWS Number LO BT Difficulty Time (min.) BE1 2 AP Simple 3–5 BE2 2 C Simple 2–4 BE3 2 AP Simple 3–5 BE4 3 AP Simple 4–6 BE5 3 AP Simple 3–5 BE6 3 AP Simple 4–6 BE7 3 AN Moderate 3–5 BE8 4 AN Simple 2–4 BE9 4 AN Simple 2–3 BE10 4 AN Simple 2–3 BE11 4 AN Simple 4–6 BE12 5 AP Simple 2–4 BE13 5 AP Simple … /Flags 32 Home. '@�S?�:�P2����B�4#(� `� BRI EF CONTENTS CHAPTER 1 Financial Accounting CHAPTER 8 and Accounting Standards 2 Valuation … << approach is shown in Intermediate Accounting in Chapter 6 . LEARNING OBJECTIVES 1. Holdings of more than 50% (consolidated statements)—investor has controlling interest. Browse by Chapter. x�b```f``� ���x������90��p�Y���l�8�U#ꈲ�0����Oѣ�$����W��C%l�v�B��%�~yG�E=U'5�8� �M'���O�Y>���������8�W��,q��0HLj�Xl�(�"�8�z�D�X��@�h!��Xv�$d���,�35��UY�Җ��MgP�GQg�߃"q�&� V8%�F��Y /FontStretch /Normal /FontName /Arial 162 0 obj /Type /Page Chapter 17: Investments Excel Templates. Home. >> >> 17-1 CHAPTER 17 Investments 4 Sections in this document: A. /FirstChar 32 T 5. Browse by Resource. Browse by Resource. Title Home on Wiley.com . /ItalicAngle 0 It is very important to our economy because many people, such as investors and lenders, Browse by Chapter. The loss of $44,000 was equal to a modest loss on a condo foreclosure. This platform is for Indio authors and they publish modern books. View Test Prep - ch17 test bank 305acc from ACC304 304 at Strayer University. CHAPTER 17 Investments LEARNING OBJECTIVES After studying this chapter, you should be able to: Identify the three categories of debt securities and describe the accounting and reporting treatment for each … - Selection from Intermediate Accounting, 15th Edition [Book] /FontBBox [ -628 -376 2000 1010 ] 160 0 obj Learn vocabulary, terms, and more with flashcards, games, and other study tools. University of Wisconsin Madison, Wisconsin l ERRY D. WARFIELD PH.D. University of Wisconsin Madison, Wisconsin ~ WILEY JOHN WILEY & SONS. 163 0 obj >> /PageLabels 143 0 R Issue costs are there- fore debited to Share Premium because they are unrelated to corporate operations. /CapHeight 718 Questions Chapter 17 (Continued) 12. Browse by Resource. in the middle of them is this intermediate accounting chapter 17 test bank that can be your partner. Since the publication of Intermediate Accounting, 14th Edition, by ... comprehensive income.22 . The Third Edition of Intermediate Accounting, IFRS Edition provides the tools global accounting students need to understand IFRS and how it is applied in practice. << H��W�R�8��Z�SaI~. 0 0 834 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 584 0 0 0 0 0 0 0 0 0 0 Understand the procedures for discount and premium amortization on bond investments. On this page you can read or download Intermediate Financial Accounting Key Answer By Millan in PDF format. Title Home on Wiley.com . Holdings of less than 20% (fair value method)—investor has passive interest. endobj /L 641 After studying this chapter, you should be able to: A few years ago, a bank reported an $87.3 million write-down on its mortgage-backed securities for the third quarter of 2008. Excel Working Papers. /SA false endobj Get Free Chapter 17 Intermediate AccountingPDF File (.pdf), Text File (.txt) or view presentation slides online. O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers. Browse by Chapter. << endstream the Excel Viewer has been retired. /QQAPGS2f0804fb 169 0 R TRUE-FALSE—Conceptual Answer No. /SM 0.02 /Encoding /WinAnsiEncoding T 7. INTERMEDIATE ACCOUNTING, VOLUME 1 DONALD E. KIESO PH.D., C.P.A. More Information. >> /Type /Font However, the bank stated that it expected its actual losses to be only $44,000. Finance (FIN300) Book title Intermediate Accounting; Author. /Contents [ 166 0 R 162 0 R 164 0 R 167 0 R 168 0 R ] More Information. Questions Chapter 17 (Continued) + Decrease in accounts receivable *19. Table of Contents. F 4. /XHeight 515 Browse by Resource. /FontName /Arial,Bold >> T 2. 155 0 obj /Type /Font Home. Q16-2 Q16-3 Q16-4 BE16-1 E16-2 E16-3 P16-1A P16-2A P16-1B P16-2B 3. endobj Description F 1. © 2020, O’Reilly Media, Inc. All trademarks and registered trademarks appearing on oreilly.com are the property of their respective owners. Simple 10–15 E6-9 Unknown rate. Identify the categories of equity securities and describe the accounting and reporting treatment for each category. /op false << Terms of service • Privacy policy • Editorial independence. Definition of trading securities. Browse by Chapter. /FontStretch /Normal Intermediate Accounting Second Edition Elizabeth A. Gordon Fox School of Business, Temple University Jana S. Raedy Kenan-Flagler Business School, University of North Carolina at Chapel Hill Alexander J. Sannella Rutgers Business School, Rutgers University New York, NY A01_GORD0370_02_SE_FM.indd 1 11/23/17 1:47 AM. /Ascent 905 /Descent -211 /I 657 We allow intermediate accounting chapter 17 test bank and numerous book collections from fictions to scientific research in any way. ��r�A�T��. /Metadata 151 0 R /CapHeight 718 More Information. /CropBox [ 0 0 612 792 ] /LastChar 151 << F 6. The fundamental question that arose out of the example above and, more significantly, the recent financial ... Take O’Reilly online learning with you and learn anywhere, anytime on your phone and tablet. /TT2 157 0 R Explain the accounting for stock investments. /LastChar 247 The bank's regulator found “the accounting result absurd.” And the bank regulator was right, as the bank, in the third quarter of 2009, raised its credit-loss estimate by $263.1 million, quite a difference from its original loss estimate of $44,000. endobj Browse by Chapter /Resources 156 0 R /Widths [ 278 0 0 0 0 0 0 0 333 333 389 0 278 333 278 278 556 556 556 556 556 556 556 556 Sync all your devices and never lose your place. 500 722 500 500 500 0 0 0 0 0 0 0 0 0 0 1000 0 0 0 0 0 0 0 0 0 0 0 0 222 333 333 /MediaBox [ 0 0 612 792 ] /Filter /FlateDecode … /XHeight 515 Explain the accounting for debt investments. /S 585 667 778 722 667 611 722 667 0 667 667 0 0 0 0 0 0 0 556 611 556 611 556 333 611 611 /Annots [ 170 0 R ] CHAPTER 17 INVESTMENTS IFRS questions are available at the end of this CHAPTER 17 INVESTMENTS IFRS questions are available at the end of this chapter. endobj 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 0 278 0 556 0 3. >> /Type /FontDescriptor >> What Intermediate Accounting is all about Financial accounting refers to the financial statements (and the entire process involved in creating the financial statements) published by a company for an audience of interested parties outside the company. (a) Cash receipts from customers = Revenues from sales – Increase in accounts receivable + Increase in inventory (b) Purchases = Cost of goods sold – Decrease in inventory + Decrease in accounts payable Cash payments to suppliers = Purchases – Increase in accounts payable *20. /Filter /FlateDecode Q16-7 Q16-5 Q16-8 Q16-9 Q16-10 Q16-6 BE16-2 BE16-3 E16-4 E16-5 E16-6 E16-7 E16-8 P16-2A P16-3A P16-4A P16-5A P16-2B P16-3B P16-4B P16-5B 4. /ItalicAngle 0 /StemV 144 Đại học Kinh tế Quốc dân. KWW, 2/e, Chapter 17 Investments Preview of Chapter 17 Intermediate Accounting … F 3. University. 556 556 333 0 0 0 0 0 0 722 722 722 722 667 611 778 722 278 556 0 611 833 722 778 << 2. 153 0 obj %���� /FontFamily (Arial) More Information. /FontDescriptor 160 0 R Available-for-sale unrealized gains/losses. Fair value changes in AFS securities. إعداد الطالب غانم الغانم شرح محاسبة متوسطة ٢ شابتر investments#Intermediate_accounting_chapter_17 #investments Fair Value Adjustment account. /FontDescriptor 159 0 R /FontWeight 400 /Parent 146 0 R 94 15. endobj Explain the equity method of accounting and compare it to the fair value method for equity securities. the Excel Viewer has been retired. Related documents. /BaseFont /Arial /Font << Intermediate Accounting, 16th Edition . Exercise your consumer rights by contacting us at donotsell@oreilly.com. Please sign in or register to post comments. Describe the reporting of reclassification adjustments and the accounting for transfers between categories. Examples of debt securities. The direct costs of issuing shares, such as underwriting costs, accounting and legal fees, printing costs, and taxes, should be reported as a reduction of the amounts paid in. endobj /Rotate 0 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 PowerPoint Presentations. /Subtype /TrueType /FontFamily (Arial) Browse by Chapter. /Descent -211 Chapter Review C. Lecture Outline D. Illustrations (attached below) Note: the exhibits at the bottom of this document are only viewable in the pdf version of this file: [pdf version] A. J. David Spiceland; James Sepe; Lawrence A. Tomassini; Mark W. Nelson. Holdings between 20% and 50% (equity method)—investor has significant influence. /ProcSet [ /PDF /Text ] S4��7]���rl�v`��ߝ+��qL�V�u��}�{t�関������8I�(YQ��r�Ǭ���S�ds��MR���#'���zf+c�ez�Y1��� H����K\� �� Chapter – 17 Investments (15 th Edition Intermediate Accounting) Problem 17-7 Available-for-Sale securities February 1, purchase 10% bonds, par value of $300,000, at 100, plus accrued interest, interest is payable April 1, and October 1 Interest from October 1 to February 1, 4 months. intermediate accounting chapter 17 in english intermediate accounting chapter 17 | Investing | Stocks This playlist covers accounting related to dilutive securities, basic earnings per share (EPS), complex capital structure, Page 5/25. Password Protected Assets. Describe the accounting for the fair value option and for impairments of debt and equity investments. Intermediate Accounting, 17th Editionis written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Moderate 5–10 E6-10 Unknown periods and unknown interest rate. Share. Chapter 17: Investments PowerPoint* the PowerPoint Viewer has been retired. Table of Contents. Simple 10–15 E6-13 Computation … ��� �e�e@h& -؀*�Ѐ�JI�� ���స�`(`66ƪn5�1 /Length 1792 ��Ӌ�/���P��AgĬx�2�_x���CJ�|���_�F�� Hh�)K�����6���NnͶ�;�vc���$z��v�߉��=x. 161 0 obj stream << Comments. How to Use This Site. >> << /GS1 161 0 R Get Intermediate Accounting, 15th Edition now with O’Reilly online learning.