【学习笔记】C17 -understand the accounting for investments in debt secur ...

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

C17
-understand the accounting for investments in debt securities
-understand the accounting for investments in equity securities
-explain the equity and consolidation methods of accounting
-evaluate other major issues related to investments in debt and equity securities

investments in debt securities
-debt investment classifications
-held to maturity securities
-available-for-sale securities
-trading securities

investments in equity securities
-holdings of less than 20%
-holdingw between 20% and 50%
-holdings of more than 50%

other financial reporting issues
-fair value option
-impairment of value
-reclassification adjustments
-tranfers related to debt securities
-summary

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：investments Understand Accounting Investment investmen