'Equity method' presentation slideshows

Chapter 7

Chapter 7. Consolidated Financial Statements: Subsequent to Date of Purchase-Type Business Combination. Objectives of this Chapter.

1.89k views • 158 slides

Chapter 7

Chapter 7. Consolidated Financial Statements: Subsequent to Date of Purchase-Type Business Combination. Objectives of this Chapter.

1.89k views • 158 slides

Accounting for Investments in Common Stock

Accounting for Investments in Common Stock. The method used to account for investments in common stock depends on: the level of influence or control that the investor is able to exercise over the investee. choices made by the investor because of options available.

1.62k views • 107 slides

Consolidation of Wholly-Owned Subsidiaries Acquired at More than Book Value

1.27k views • 91 slides

Chapters 4 B

Chapters 4 B. Statement of Cash Flows. Objectives of this Chapter. I. Identify business activities which can generate or use cash and differentiate between income flows (i.e., accrual basis) and cash flows from operating activities.

1.09k views • 81 slides

Consolidation of Wholly Owned Subsidiaries Acquired at More than Book Value

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Consolidation Subsequent to Acquisition

1.41k views • 59 slides

IIA Detroit Chapter Meeting May 13, 2008 An Introductory Roadmap to IFRS Convergence

IIA Detroit Chapter Meeting May 13, 2008 An Introductory Roadmap to IFRS Convergence. Agenda. How We Got Here Seeking a Global Standard Convergence or Adoption of IFRS Differences between IFRS & US GAAP Considerations, Benefits & Opportunities Be Proactive and Reap the Benefits

609 views • 46 slides

Reporting Intercorporate Investments in Common Stock

Baker / Lembke / King. Reporting Intercorporate Investments in Common Stock. 2. Electronic Presentation by Douglas Cloud Pepperdine University. Cost Method. Equity Method. Consolidation. Level of Common Stock Ownership. 0%. 20%. 50%. 100%. Significant influence. Control.

614 views • 43 slides

Module 6

Module 6. Reporting and Analyzing Intercorporate Investments. Equity Securities. What is an equity investment? Why would a firm invest in the equity of another firm?. Intercorporate Investments. Some terms. Mark-to-market Realized Recognized Ready market Trading security

580 views • 42 slides

Investments

550 views • 42 slides

Reporting Intercorporate Interest

Reporting Intercorporate Interest. Reasons Companies Invest in Other Companies: Gain control over other companies Enter new market or product areas through companies established in those areas Ensure a supply of raw materials or other production inputs

562 views • 37 slides

Accounting & Financial Reporting

392 views • 28 slides

Chapter 22: Accounting Changes and Error Analysis

Intermediate Accounting, 11th ed. Kieso, Weygandt, and Warfield. Chapter 22: Accounting Changes and Error Analysis. Chapter 22: Accounting Changes and Error Analysis. Identifikasi jenis2 Perubhn Akunt. Uraian perubhn prinsip2 Akunts.

923 views • 25 slides

Inter-corporate investments

Inter-corporate investments. Market value accounting (minority passive investments) Accounting Met Life mini-case Equity method accounting (significant influence) Accounting Coca Cola mini-case. The following is a general roadmap of the accounting for. marketable securities:.

587 views • 25 slides

Concepts of Consolidated Financial Statements

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Chapter 17: Investments

501 views • 23 slides

370 views • 21 slides

Chapter 11

Chapter 11. Objectives: Reconciliation between governmental fund and government-wide statements What are reporting units What are component units Review the elements of CAFR. Reconcile Balance Sheets. Example on page 48 Start with fund balance in governmental fund statement

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HIGHLIGHTS OF CHAPTER 12: Investments

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