However, the bank stated that it expected its actual losses to be only $44,000. F 3. Get Free Chapter 17 Intermediate AccountingPDF File (.pdf), Text File (.txt) or view presentation slides online. << Home. 0 0 834 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 584 0 0 0 0 0 0 0 0 0 0 /Resources 156 0 R Get unlimited access to books, videos, and. /GS1 161 0 R endobj Simple 10–15 E6-11 Evaluation of purchase options. /FontName /Arial,Bold 163 0 obj Examples of debt securities. /StemV 88 The Third Edition of Intermediate Accounting, IFRS Edition provides the tools global accounting students need to understand IFRS and how it is applied in practice. /FontDescriptor 160 0 R /Filter /FlateDecode /Rotate 0 Holdings of less than 20% (fair value method)—investor has passive interest. /Ascent 905 endobj >> /FontStretch /Normal >> the Excel Viewer has been retired. Questions Chapter 17 (Continued) 12. /op false The Coca-Cola Company (Coke) owns 36 percent of the shares of … - Selection from Intermediate Accounting, Thirteenth Edition [Book] Share. /XHeight 515 %PDF-1.4 Description F 1. CHAPTER 17 Investments LEARNING OBJECTIVES After studying this chapter, you should be able to: Identify the three categories of debt securities and describe the accounting and reporting treatment for each … - Selection from Intermediate Accounting, 15th Edition [Book] T 2. J. David Spiceland; James Sepe; Lawrence A. Tomassini; Mark W. Nelson. 159 0 obj /Length 339 Describe the accounting for the fair value option and for impairments of debt and equity investments. in the middle of them is this intermediate accounting chapter 17 test bank that can be your partner. The fundamental question that arose out of the example above and, more significantly, the recent financial ... Take O’Reilly online learning with you and learn anywhere, anytime on your phone and tablet. Browse by Resource. /SM 0.02 stream endobj 556 556 500 556 556 278 556 556 222 222 500 222 833 556 556 556 556 333 500 278 556 endobj Start studying Intermediate Accounting II (Chapter 12) - Investments. /FontWeight 700 Identify the categories of equity securities and describe the accounting and reporting treatment for each category. << /SA false x�b```f``� ���x������90��p�Y���l�8�U#ꈲ�0����Oѣ�$����W��C%l�v�B��%�~yG�E=U'5�8� �M'���O�Y>���������8�W��,q��0HLj�Xl�(�"�8�z�D�X��@�h!��Xv�$d���,�35��UY�Җ��MgP�GQg�߃"q�&� V8%�F��Y /LastChar 247 /FirstChar 32 << 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1000 ] /QQAPGS2f0804fb 169 0 R Table of Contents. /BaseFont /Arial,Bold (a) Cash receipts from customers = Revenues from sales – Increase in accounts receivable + Increase in inventory (b) Purchases = Cost of goods sold – Decrease in inventory + Decrease in accounts payable Cash payments to suppliers = Purchases – Increase in accounts payable *20. 94 15. /FontWeight 400 Learn vocabulary, terms, and more with flashcards, games, and other study tools. /FontFamily (Arial) /Type /FontDescriptor Need to Register? CHAPTER 17 INVESTMENTS IFRS questions are available at the end of this Fair value changes in AFS securities. 154 0 obj /Type /Font The bank's regulator found “the accounting result absurd.” And the bank regulator was right, as the bank, in the third quarter of 2009, raised its credit-loss estimate by $263.1 million, quite a difference from its original loss estimate of $44,000. >> Chapter 17: Investments PowerPoint* the PowerPoint Viewer has been retired. PowerPoint Presentations. T 7. Describe the reporting of reclassification adjustments and the accounting for transfers between categories. /Font << F 6. >> /StemV 144 /OP false Browse by Chapter. Explain the accounting for debt investments. << 667 556 833 722 778 667 778 722 667 611 722 667 944 667 667 611 278 0 278 0 556 0 LEARNING OBJECTIVES 1. Definition of trading securities. Table of Contents. Intermediate Accounting, 16th Edition . Chapter – 17 Investments (15 th Edition Intermediate Accounting) Problem 17-7 Available-for-Sale securities February 1, purchase 10% bonds, par value of $300,000, at 100, plus accrued interest, interest is payable April 1, and October 1 Interest from October 1 to February 1, 4 months. Helpful? >> stream Issue costs are there- fore debited to Share Premium because they are unrelated to corporate operations. … /TT4 158 0 R Intermediate Accounting, 17th Edition . /Type /Page KWW, 2/e, Chapter 17 Investments Preview of Chapter 17 Intermediate Accounting … Đại học Kinh tế Quốc dân. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 549 ] /FontStretch /Normal After studying this chapter, you should be able to: A few years ago, a bank reported an $87.3 million write-down on its mortgage-backed securities for the third quarter of 2008. Simple 10–15 E6-9 Unknown rate. Excel Working Papers. Password Protected Assets. Filesize: 903 KB; Language: English ; Published: December 8, 2015; Viewed: 3,274 times; Suggested Document. /FirstChar 32 Title Home on Wiley.com . /CapHeight 718 The emphasis on fair value, the proper accounting for financial instruments, and the new developments related to leasing, revenue recognition, and financial statement presentation are examined in light of current practice. /ProcSet [ /PDF /Text ] O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers. /TT2 157 0 R /L 641 162 0 obj /CropBox [ 0 0 612 792 ] Learning Objectives B. /Type /Font More Information. Available-for-sale unrealized gains/losses. Kieso, Weygandt, Warfield: Intermediate Accounting, 14th Edition. Simple 10–15 E6-13 Computation … /Descent -211 /XHeight 515 Northern Illinois University DeKalb, Illinois JERRY J. WEYGANDl PH.D., C.P.A. >> Questions Chapter 17 (Continued) + Decrease in accounts receivable *19. approach is shown in Intermediate Accounting in Chapter 6 . endobj intermediate accounting chapter 17 in english intermediate accounting chapter 17 | Investing | Stocks This playlist covers accounting related to dilutive securities, basic earnings per share (EPS), complex capital structure, Page 5/25. /Type /ExtGState /LastChar 151 /QQAPF4c44a7f1 165 0 R Holdings of more than 50% (consolidated statements)—investor has controlling interest. '@�S?�:�P2����B�4#(� `� Q16-7 Q16-5 Q16-8 Q16-9 Q16-10 Q16-6 BE16-2 BE16-3 E16-4 E16-5 E16-6 E16-7 E16-8 P16-2A P16-3A P16-4A P16-5A P16-2B P16-3B P16-4B P16-5B 4. View Notes - Lecture Slides_Ch17 from ACCT 3030 at The Hong Kong University of Science and Technology. /Type /FontDescriptor >> © 2020, O’Reilly Media, Inc. All trademarks and registered trademarks appearing on oreilly.com are the property of their respective owners. Since the publication of Intermediate Accounting, 14th Edition, by ... comprehensive income.22 . /Filter /FlateDecode endobj >> 2. Explain the accounting for stock investments. Moderate 5–10 E6-10 Unknown periods and unknown interest rate. << Sync all your devices and never lose your place. << ��Ӌ�/���P��AgĬx�2�_x���CJ�|���_�F�� Hh�)K�����6���NnͶ�;�vc���$z��v�߉��=x. Understand the procedures for discount and premium amortization on bond investments. 2. /ItalicAngle 0 Moderate 12–17 E6-8 Computations for a retirement fund. University of Wisconsin Madison, Wisconsin l ERRY D. WARFIELD PH.D. University of Wisconsin Madison, Wisconsin ~ WILEY JOHN WILEY & SONS. /FontName /Arial Holdings between 20% and 50% (equity method)—investor has significant influence. endobj /Descent -211 155 0 obj /FontBBox [ -665 -325 2000 1006 ] /Encoding /WinAnsiEncoding ��r�A�T��. %���� If you are looking for Indie books, Bibliotastic provides you just that for free. Identify the three categories of debt securities and describe the accounting and reporting treatment for each category. /MediaBox [ 0 0 612 792 ] /Parent 146 0 R 4���q�8ԓ�`��0� ��6��n��4]���Kx�^��2�5B ? The direct costs of issuing shares, such as underwriting costs, accounting and legal fees, printing costs, and taxes, should be reported as a reduction of the amounts paid in. How to Use This Site. Home. Home. /Type /Catalog /BaseFont /Arial /CapHeight 718 /FontDescriptor 159 0 R What Intermediate Accounting is all about Financial accounting refers to the financial statements (and the entire process involved in creating the financial statements) published by a company for an audience of interested parties outside the company. << Browse by Resource. /OPM 1 /Subtype /TrueType It is very important to our economy because many people, such as investors and lenders, /Metadata 151 0 R >> 17-1 CHAPTER 17 Investments 4 Sections in this document: A. إعداد الطالب غانم الغانم شرح محاسبة متوسطة ٢ شابتر investments#Intermediate_accounting_chapter_17 #investments Browse by Resource. /Pages 145 0 R 667 778 722 667 611 722 667 0 667 667 0 0 0 0 0 0 0 556 611 556 611 556 333 611 611 Browse by Chapter. Comments. BE1 2 AP Simple 3–5 BE2 2 C Simple 2–4 BE3 2 AP Simple 3–5 BE4 3 AP Simple 4–6 BE5 3 AP Simple 3–5 BE6 3 AP Simple 4–6 BE7 3 AN Moderate 3–5 BE8 4 AN Simple 2–4 BE9 4 AN Simple 2–3 BE10 4 AN Simple 2–3 BE11 4 AN Simple 4–6 BE12 5 AP Simple 2–4 BE13 5 AP Simple … View Test Prep - ch17 test bank 305acc from ACC304 304 at Strayer University. endobj 556 556 556 556 278 278 0 584 0 556 1015 667 667 722 722 667 611 778 722 278 500 Get Intermediate Accounting, 15th Edition now with O’Reilly online learning. INTERMEDIATE ACCOUNTING, VOLUME 1 DONALD E. KIESO PH.D., C.P.A. /I 657 The loss of $44,000 was equal to a modest loss on a condo foreclosure. Chapter Review C. Lecture Outline D. Illustrations (attached below) Note: the exhibits at the bottom of this document are only viewable in the pdf version of this file: [pdf version] A. Course. Chapter 17: Investments Excel Templates. Q16-2 Q16-3 Q16-4 BE16-1 E16-2 E16-3 P16-1A P16-2A P16-1B P16-2B 3. BRI EF CONTENTS CHAPTER 1 Financial Accounting CHAPTER 8 and Accounting Standards 2 Valuation … << /Widths [ 278 0 0 0 0 0 0 0 333 333 389 0 278 333 278 278 556 556 556 556 556 556 556 556 /Annots [ 170 0 R ] /S 585 /FontBBox [ -628 -376 2000 1010 ] This platform is for Indio authors and they publish modern books. On this page you can read or download Intermediate Financial Accounting Key Answer By Millan in PDF format. How to Use This Site. Moderate 10–15 E6-12 Analysis of alternatives. >> TRUE-FALSE—Conceptual Answer No. /Ascent 905 University. Chapter 17 - Solution Manual - Classification Table Finance And Investments. /Flags 32 Terms of service • Privacy policy • Editorial independence. endobj ��� �e�e@h& -؀*�Ѐ�JI�� ���స�`(`66ƪn5�1 556 556 333 0 0 0 0 0 0 722 722 722 722 667 611 778 722 278 556 0 611 833 722 778 /Encoding /WinAnsiEncoding H��W�R�8��Z�SaI~. More Information. << Explain the equity method of accounting and compare it to the fair value method for equity securities. Chapter 2 Intermediate Accounting 2 Millan.pdf - Free download Ebook, Handbook, Textbook, User Guide PDF files on the internet quickly and easily. Browse by Chapter 158 0 obj Exercise your consumer rights by contacting us at donotsell@oreilly.com. Chapter 17. Browse by Chapter. /Contents [ 166 0 R 162 0 R 164 0 R 167 0 R 168 0 R ] >> /Subtype /TrueType Investments in equity securities can be classified as follows: 1. << CHAPTER 17 INVESTMENTS IFRS questions are available at the end of this chapter. /Flags 32 /ItalicAngle 0 Intermediate Accounting Second Edition Elizabeth A. Gordon Fox School of Business, Temple University Jana S. Raedy Kenan-Flagler Business School, University of North Carolina at Chapel Hill Alexander J. Sannella Rutgers Business School, Rutgers University New York, NY A01_GORD0370_02_SE_FM.indd 1 11/23/17 1:47 AM. endobj >> << Title Home on Wiley.com . WEYGANDT ACCOUNTING PRINCIPLES 11E CHAPTER 17 STATEMENT OF CASH FLOWS Number LO BT Difficulty Time (min.) 0 556 1000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 161 0 obj We allow intermediate accounting chapter 17 test bank and numerous book collections from fictions to scientific research in any way. S4��7]���rl�v`��ߝ+��qL�V�u��}�{t�関������8I�(YQ��r�Ǭ���S�ds��MR���#'���zf+c�ez�Y1��� H����K\� �� /Length 1792 Intermediate Accounting, 17th Editionis written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. >> 153 0 obj 156 0 obj Please sign in or register to post comments. 500 722 500 500 500 0 0 0 0 0 0 0 0 0 0 1000 0 0 0 0 0 0 0 0 0 0 0 0 222 333 333 Browse by Chapter. endstream Fair Value Adjustment account. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP IFRS. /PageLabels 143 0 R T 5. /FontFamily (Arial) Browse by Resource. Related documents. More Information. Finance (FIN300) Book title Intermediate Accounting; Author. /ExtGState << 160 0 obj INVESTMENTS LEARNING OBJECTIVES After studying this chapter, you should be able to: Who's in Control Here? Classifying held-to-maturity securities. /Widths [ 278 0 355 0 556 889 0 191 333 333 389 584 278 333 278 278 556 556 556 556 556 556 157 0 obj the Excel Viewer has been retired. 3. The discussion above highlights the challenge of valuing financial assets such as loans, derivatives, and other debt investments. Browse by Chapter. More Information. 278 278 556 278 889 611 611 611 611 389 556 333 611 556 778 556 0 0 0 0 0 0 0 0 0 F 4. Than 20 % and 50 % ( equity method ) —investor has interest. 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