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6 Cards in this Set
- Front
- Back
- 3rd side (hint)
REPORTING OF INTERCORPORATE INVESTMENTS -Held-to-Maturity -Fair Value through Profit/Loss -Available for Sale |
-Held-to-Maturity: Debt securities only with the intent to hold to maturity; they cannot be sold early; reported at an amortized cost on the balance sheet (amortized cost - PV of cash flows) |
Reported at Amortized Cost |
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REPORTING OF INTERCORPORATE INVESTMENTS |
Value of Bond's on Book + |
Growth of Yield vs Actual Payment |
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REPORTING OF INTERCORPORATE INVESTMENTS |
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IFRS does not allow one type |
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REPORTING OF INTERCORPORATE INVESTMENTS |
Full Goodwill |
Full (You consider everything) |
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REPORTING OF INTERCORPORATE INVESTMENTS |
Long-Term Debt - (Acquirer, Book Value) + (Acquired, Fair Value) |
My Book versus what I expect to pay |
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REPORTING OF INTERCORPORATE INVESTMENTS |
IFRS - |
IFRS vs GAAP |