Investments in Other Entities 1. Investments in debt securities 2. Investments in equity securities that have (A) (A) readily determinable fair value 3. Investments in
Author: accta
Investments in equity securities 1. If fair value is readily determinable –> Apply ASC 320 Investments – Debt and Equity Securities –> SFAS 115 2.
Equity method for partnerships and joint ventures AICPA Accounting Interpretations (AIN) APB 18 ” The Equity Method of Accounting for Investments in Common Stock: Accounting
Investments in Equity of Other Entities 1. Investments in equity securities that have (A) (A) readily determinable fair value –> Apply asc topic 320: Investments
Investments in Debt and Equity Securities Debt securities: represent creditor relationship Equity securities: represent ownership interest Investments in Equity Securities 1. more
Impairment of a LoanSFAS No. 114, May 1993 “Accounting by Creditors for Impairment of a Loan” [asc 310-10-35-16, SFAS 114-pr 8] A loan is impaired