apb opinion no. 18, the equity method of accounting for investments in（apb意见没有。18日,占投资的权益法）.pdf

Issue No. 03-1 Title: The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments Dates Discussed: September 11–12, 2002; November 21, 2002 (discussed as part of Issue 02-14); January 23, 2003; March 20, 2003; May 15, 2003; July 31, 2003; November 12–13, 2003; March 17–18, 2004 References: FASB Statement No. 91, Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases FASB Statement No. 107, Disclosures about Fair Value of Financial Instruments FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities FASB Statement No. 124, Accounting for Certain Investments Held by Not-for- Profit Organizations FASB Statement No. 126, Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities FASB Special Report, A Guide to Implementation of Statement 115 on Accounting for Certain Investments in Debt and Equity Securities: Questions and Answers APB Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock AICPA Statement of Position No.