中级会计金融衍生品或有事项业务分部与中期报告解析.pptVIP

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中级会计金融衍生品或有事项业务分部与中期报告解析.ppt

IntermediateAccounting,17EStice|Stice|Skousen?CengageLearningPowerPointpresentedby:DouglasCloudProfessorEmeritusofAccounting,PepperdineUniversityDerivatives,Contingencies,BusinessSegments,andInterimReports第1页

SimpleExampleofaDerivativeYouareanemployeeofNauvooSoftwareSolutions.OnOctober1,,youpurchase100sharesofstockinthepanyatthemarketpriceof$50pershare,foratotalpriceof$5,000.(continues)第2页

SimpleExampleofaDerivativeOnJanuary1,,youneedtomakeacollegetuitionpaymentof$5,000onbehalfof

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