'Separate component' presentation slideshows

Investments in Stocks and Bonds

Investments in Stocks and Bonds. Overview of FASB No. 115. Requires most investment securities to be valued at market Securities classified into three categories Held-to-maturity Only debt securities that will be held to maturity date. Overview of FASB No. 115. Trading securities

422 views • 22 slides

Twinning

497 views • 18 slides

Maintaining Application State

181 views • 11 slides

Separation Methods

82 views • 6 slides

Type of Investment?

Type of Investment?. Debt Securities. Equity Securities. Consolidate. Use amortized cost method. Does management have positive intent and ability to hold to maturity?. Yes. Greater than 50% ownership of voting stock?. No. No. Yes. Does investor have significant influence

119 views • 1 slides