长期股权投资30070资料讲解.ppt

Investments Chapter 07 Investor Lacks Significant Influence Securities to Be Held to Maturity Investments in bonds or other debt security that have a specified maturity date. The bonds or other debt are initially recorded at cost. The investor may have the “positive intent and ability” to hold the securities to maturity and classified as held-to-maturity (HTM). They are reported on the balance sheet at “amortized cost.” Amortized cost (Face amount less unamortized discount, or plus unamortized premium). Balance Sheet Step 2: Recognize investment revenue 1-* Dr :Cash (stated rate × face amount) Discount on bond investment Cr: Investment revenue 借：现金 持有至到期投资-利息调整 贷：投资收益 Subsequent measurement Step 3: Sell of investments Dr:Cash(amount received) Discount on bond investment Cr:Investment in bonds Gain on sale of investments 借：现金 持有至到期投资-利息调整 贷：持有至到期投资 投资收益 Disposition Trading Securities Investments in debt or equity securities acquired principally for the purpose of selling them in the near term. Adjustments to fair value are recorded: in a valuation account called Fair Value Adjustment, or as a direct adjustment to the investment account. as a net unrealized holding gain/loss on the Income Statement. Unrealized Gain Unrealized Loss Income Statement Step 1: Purchase of investment Dr : Investment in A bonds(stock) Cr: Cash 借：交易性金融资产-成本 贷：现金 Initially measurement Dr:Cash（dividend receivable） Cr: Investment revenue 借：现金（或应收股利） 贷：投资收益 Step 2: Recognize investment revenue Subsequent measurement Step 3: Adjust investments to Fair Value 1-* Dr :Net unrealized holding gains and loss-I/S Cr: Fair value adjustment 借：公允价值变动损益 贷：交易性金融资产-公允价值变动 Subsequent measurement Step 4: Sell of investment Dr:Cash(amount received) Loss on sale of investments Cr:Investment in A stock (BV) 借：银行存款 投资收益 贷：交易性金融资产 Disposition Dr : Fair value ad