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Chapter 9 - Principles of Accounting
Accounting for securities that are to be "held-to-maturity." Special accounting for certain investments that require use of the "equity method." Investments that .
http://www.principlesofaccounting.com/chapter9/chapter9.html |
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320 Investments—Debt and Equity Securities 10 Overall 35 ...
adjust the basis of its investments in debt and equity securities of an equity method investee for the amount of an equity method loss based on its seniority.
http://www.uic.edu/classes/actg/actg593/Cases/ASC/Standards/ASC%20320-10-35%20Investments%20%20Subsequent%20Measurement.pdf |
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Net Unrealized Gains and Losses on Available-for-Sale Securities ...
Net unrealized gains on equity method subsidiaries and minority interest . losses on investments in fixed maturities and equity securities available-for-sale are .
http://www.wikinvest.com/stock/Principal_Financial_Group_(PFG)/Net_Unrealized_Gains_Losses_Available-for-sale_Securities |
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Certain investments in debt and equity securities - Ernst & Young
The accounting for investments in debt and equity securities continues to be an area of . Applying the prospective method for interest income recognition .
http://www.ey.com/Publication/vwLUAssets/FinancialReportingDevelopments_BB0961_DebtandEquitySecurities_October2011/$FILE/FinancialReportingDevelopments_BB0961_DebtandEquitySecurities_October2011.pdf |
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Slide 1
Analyzing Investment Securities. 5-9. Equity Method Accounting. Required for intercorporate investments in which the investor company can exert significant .
http://classes.bus.oregonstate.edu/winter-10/ba435/Chapter05.ppt |
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323: Investments-Equity Method and Joint Ventures
Codification Topic 323-10. Investments - Equity Method and Joint Ventures Investments in Equity of Other Entities 1. Investments in equity securities that have (A) .
http://accountinginfo.com/financial-accounting-standards/asc-300/323-10-equity-method.htm |
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May 26, 2011 - Financial Accounting Standards Board
(c) Impairment of equity method investments. TOPIC 1: Practicability Exception for Nonmarketable Equity Securities. 2. At the March 2, 2011 Board meeting, the .
http://www.fasb.org/jsp/FASB/Document_C/DocumentPage&cid=1176158570184 |
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Accounting Principles II: Accounting for Equity Securities
Equity investments accounted for by using the cost method are classified as either trading securities or available-for-sale securities, and the value of the .
http://www.cliffsnotes.com/study_guide/Accounting-for-Equity-Securities.topicArticleId-21248,articleId-21201.html |
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Investments in Debt and Equity Securities
Revenue for trading and available-for-sale equity securities consists only of dividends declared. Under the equity method, the investment account is periodically .
http://facweb.northseattle.edu/pbouker/instructor/ACCT252_Folder/Ch14investments_in_debt_and_equity.htm |
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