>> 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 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. << << 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 Comments. endobj /Rotate 0 94 15. /LastChar 247 Chapter 17: Investments PowerPoint* the PowerPoint Viewer has been retired. 3. 556 556 556 556 278 278 0 584 0 556 1015 667 667 722 722 667 611 778 722 278 500 /FirstChar 32 Sync all your devices and never lose your place. Definition of trading securities. /BaseFont /Arial,Bold 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1000 ] /Type /FontDescriptor TRUE-FALSE—Conceptual Answer No. 153 0 obj Simple 10–15 E6-13 Computation … endobj 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] /Type /Font 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 Browse by Chapter. More Information. >> /CapHeight 718 /Length 1792 /StemV 88 /Subtype /TrueType Need to Register? << إعداد الطالب غانم الغانم شرح محاسبة متوسطة ٢ شابتر investments#Intermediate_accounting_chapter_17 #investments University. /SA false /FontWeight 400 F 6. >> If you are looking for Indie books, Bibliotastic provides you just that for free. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 549 ] endobj Browse by Chapter. endobj 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 /Pages 145 0 R /FontStretch /Normal Get Free Chapter 17 Intermediate AccountingPDF File (.pdf), Text File (.txt) or view presentation slides online. /ItalicAngle 0 endobj /XHeight 515 Moderate 5–10 E6-10 Unknown periods and unknown interest rate. /BaseFont /Arial Chapter 17. /I 657 More Information. 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. /L 641 Helpful? Questions Chapter 17 (Continued) 12. /Filter /FlateDecode T 2. /FontBBox [ -665 -325 2000 1006 ] Đại học Kinh tế Quốc dân. Browse by Chapter. F 4. /Widths [ 278 0 355 0 556 889 0 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 the Excel Viewer has been retired. 161 0 obj Holdings between 20% and 50% (equity method)—investor has significant influence. /Contents [ 166 0 R 162 0 R 164 0 R 167 0 R 168 0 R ] /FontWeight 700 /ProcSet [ /PDF /Text ] Simple 10–15 E6-9 Unknown rate. /Flags 32 /MediaBox [ 0 0 612 792 ] Intermediate Accounting, 16th Edition . H��W�R�8��Z�SaI~. Classifying held-to-maturity securities. 158 0 obj /XHeight 515 >> Holdings of more than 50% (consolidated statements)—investor has controlling interest. Get Intermediate Accounting, 15th Edition now with O’Reilly online learning. endobj /CropBox [ 0 0 612 792 ] Examples of debt securities. Home. << /Filter /FlateDecode /FontDescriptor 159 0 R T 5. 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 >> stream Browse by Resource. T 7. 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. Simple 10–15 E6-11 Evaluation of purchase options. << Browse by Chapter. %PDF-1.4 F 3. /Length 339 BRI EF CONTENTS CHAPTER 1 Financial Accounting CHAPTER 8 and Accounting Standards 2 Valuation … Related documents. Browse by Resource. Chapter 17 - Solution Manual - Classification Table Finance And Investments. 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. /ItalicAngle 0 /SM 0.02 Holdings of less than 20% (fair value method)—investor has passive interest. /S 585 KWW, 2/e, Chapter 17 Investments Preview of Chapter 17 Intermediate Accounting … '@�S?�:�P2����B�4#(� `� S4��7]���rl�v`��ߝ+��qL�V�u��}�{t�関������8I�(YQ��r�Ǭ���S�ds��MR���#'���zf+c�ez�Y1��� H����K\� �� Moderate 12–17 E6-8 Computations for a retirement fund. /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 Filesize: 903 KB; Language: English ; Published: December 8, 2015; Viewed: 3,274 times; Suggested Document. 556 556 333 0 0 0 0 0 0 722 722 722 722 667 611 778 722 278 556 0 611 833 722 778 Please sign in or register to post comments. endobj More Information. 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. Chapter 17: Investments Excel Templates. >> Table of Contents. Explain the accounting for stock investments. Learning Objectives B. Table of Contents. 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 /FontBBox [ -628 -376 2000 1010 ] >> Browse by Chapter. Exercise your consumer rights by contacting us at donotsell@oreilly.com. 157 0 obj Share. /Type /Catalog PowerPoint Presentations. /OP false Start studying Intermediate Accounting II (Chapter 12) - Investments. Browse by Resource. Browse by Chapter Questions Chapter 17 (Continued) + Decrease in accounts receivable *19. Moderate 10–15 E6-12 Analysis of alternatives. (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. /Parent 146 0 R 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 … Finance (FIN300) Book title Intermediate Accounting; Author. How to Use This Site. ��r�A�T��. © 2020, O’Reilly Media, Inc. All trademarks and registered trademarks appearing on oreilly.com are the property of their respective owners. Terms of service • Privacy policy • Editorial independence. /Type /Page /Annots [ 170 0 R ] >> endobj /Descent -211 << Describe the reporting of reclassification adjustments and the accounting for transfers between categories. << Title Home on Wiley.com . /TT2 157 0 R Kieso, Weygandt, Warfield: Intermediate Accounting, 14th Edition. /QQAPF4c44a7f1 165 0 R 160 0 obj It is very important to our economy because many people, such as investors and lenders, 155 0 obj Investments in equity securities can be classified as follows: 1. /Encoding /WinAnsiEncoding Intermediate Accounting, 17th Edition . ��Ӌ�/���P��AgĬx�2�_x���CJ�|���_�F�� Hh�)K�����6���NnͶ�;�vc���$z��v�߉��=x. J. David Spiceland; James Sepe; Lawrence A. Tomassini; Mark W. Nelson. 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. Available-for-sale unrealized gains/losses. INVESTMENTS LEARNING OBJECTIVES After studying this chapter, you should be able to: Who's in Control Here? Describe the accounting for the fair value option and for impairments of debt and equity investments. /OPM 1 Chapter 2 Intermediate Accounting 2 Millan.pdf - Free download Ebook, Handbook, Textbook, User Guide PDF files on the internet quickly and easily. … CHAPTER 17 INVESTMENTS IFRS questions are available at the end of this chapter. 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. >> >> /FontDescriptor 160 0 R Title Home on Wiley.com . Northern Illinois University DeKalb, Illinois JERRY J. WEYGANDl PH.D., C.P.A. in the middle of them is this intermediate accounting chapter 17 test bank that can be your partner. /Type /Font /PageLabels 143 0 R /Flags 32 We allow intermediate accounting chapter 17 test bank and numerous book collections from fictions to scientific research in any way. approach is shown in Intermediate Accounting in Chapter 6 . Home. View Notes - Lecture Slides_Ch17 from ACCT 3030 at The Hong Kong University of Science and Technology. 163 0 obj << INTERMEDIATE ACCOUNTING, VOLUME 1 DONALD E. KIESO PH.D., C.P.A. Fair Value Adjustment account. O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers. /Metadata 151 0 R /ExtGState << /Encoding /WinAnsiEncoding 2. /Font << More Information. This platform is for Indio authors and they publish modern books. On this page you can read or download Intermediate Financial Accounting Key Answer By Millan in PDF format. The loss of $44,000 was equal to a modest loss on a condo foreclosure. WEYGANDT ACCOUNTING PRINCIPLES 11E CHAPTER 17 STATEMENT OF CASH FLOWS Number LO BT Difficulty Time (min.) 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 0 278 0 556 0 the Excel Viewer has been retired. /op false /Resources 156 0 R endobj endobj Explain the equity method of accounting and compare it to the fair value method for equity securities. Course. Excel Working Papers. 2. Understand the procedures for discount and premium amortization on bond investments. /LastChar 151 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. %���� However, the bank stated that it expected its actual losses to be only $44,000. /Ascent 905 /TT4 158 0 R /FontFamily (Arial) << 156 0 obj /StemV 144 /FontName /Arial Description F 1. University of Wisconsin Madison, Wisconsin l ERRY D. WARFIELD PH.D. University of Wisconsin Madison, Wisconsin ~ WILEY JOHN WILEY & SONS. Password Protected Assets. The discussion above highlights the challenge of valuing financial assets such as loans, derivatives, and other debt investments. 159 0 obj 162 0 obj 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. The Coca-Cola Company (Coke) owns 36 percent of the shares of … - Selection from Intermediate Accounting, Thirteenth Edition [Book] 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 $44,000. 17-1 CHAPTER 17 Investments 4 Sections in this document: A. /Type /FontDescriptor ��� �e�e@h& -؀*�Ѐ�JI�� ���స�`(`66ƪn5�1 Home. /QQAPGS2f0804fb 169 0 R Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP IFRS. View Test Prep - ch17 test bank 305acc from ACC304 304 at Strayer University. Issue costs are there- fore debited to Share Premium because they are unrelated to corporate operations. /Subtype /TrueType Q16-2 Q16-3 Q16-4 BE16-1 E16-2 E16-3 P16-1A P16-2A P16-1B P16-2B 3. << Fair value changes in AFS securities. endstream x�b```f``� ���x������90��p�Y���l�8�U#ꈲ�0����Oѣ�$����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 /FirstChar 32 /FontFamily (Arial) CHAPTER 17 INVESTMENTS IFRS questions are available at the end of this /Descent -211 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. 4���q�8ԓ�`��0� ��6��n��4]���Kx�^��2�5B ? /FontName /Arial,Bold How to Use This Site. Identify the three categories of debt securities and describe the accounting and reporting treatment for each category. /Ascent 905 << 154 0 obj Learn vocabulary, terms, and more with flashcards, games, and other study tools. /CapHeight 718 Browse by Resource. stream /Type /ExtGState /FontStretch /Normal >> Since the publication of Intermediate Accounting, 14th Edition, by ... comprehensive income.22 . Intermediate Accounting, 17th Editionis written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. >> Identify the categories of equity securities and describe the accounting and reporting treatment for each category. /GS1 161 0 R Explain the accounting for debt investments. >> Get unlimited access to books, videos, and. 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. LEARNING OBJECTIVES 1. 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