会计学原理(英文) principle of accounting.pptVIP

Chapter 13 Investments Conceptual Learning Objectives C1: Distinguish between debt and equity securities and between short-term and long-term investments C2: Identify and describe the different classes of investments in securities C3: Describe how to report equity securities with controlling influence Procedural Learning Objectives P1: Account for trading securities(交易性金融资产） P2: Account for held-to-maturity (HTM) securities（持有至到期日金融资产） P3: Account for available-for-sale (AFS) securities（可供出售金融资产） P4: Account for equity securities with significant influence（重大影响） Basics of Investments Basics of