长期股权投资.pptx

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Chapter07
InvestorLacksSignificantInfluence
SecuritiestoBeHeldtoMaturity
“positiveintentandability”toholdthesecuritiestomaturityandclassifiedasheld-to-maturity(HTM).
Theyarereportedonthebalancesheetat“amortizedcost.”
Amortizedcost(Faceamountlessunamortizeddiscount,orplusunamortizedpremium).
Balance
Sheet
Step1:Purchaseofinvestment
1-4
Dr:Investmentinbonds
Cr:Cash
Discountonbondinvestment
借:持有至到期投资-成本
贷:现金
持有至到期投资-利息调整
Initiallymeasurement
Step2:Recognizeinvestmentrevenue
1-5
Dr:Cash(statedrate×faceamount)
Discountonbondinvestment
Cr:Investmentrevenue
借:现金
持有至到期投资-利息调整
贷:投资收益
Subsequentmeasurement
Step3:Sellofinvestments
Dr:Cash(amountreceived)
Discountonbondinvestment
Cr:Investmentinbonds
Gainonsaleofinvestments
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
TradingSecurities
Investmentsindebtorequitysecuritiesacquiredprincipallyforthepurposeofsellingtheminthenearterm.Adjustmentstofairvaluearerecorded:
inavaluationaccountcalledFairValueAdjustment,orasadirectadjustmenttotheinvestmentaccount.
asanetunrealizedholdinggain/lossontheIncomeStatement.
UnrealizedGain
UnrealizedLoss
IncomeStatement
Step1:Purchaseofinvestment
Dr:InvestmentinAbonds(stock)
Cr:Cash
借:交易性金融资产-成本
贷:现金
Initiallymeasurement
Dr:Cash(dividendreceivable)
Cr:Investmentrevenue
借:现金(或应收股利)
贷:投资收益
Step2:Recognizeinvestmentrevenue
Subsequentmeasurement
Step3:AdjustinvestmentstoFairValue
1-10
Dr:Netunrealizedholdinggainsandloss-I/S
Cr:Fairvalueadjustment
借:公允价值变动损益
贷:交易性金融资产-公允价值变动
Subsequentmeasurement