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Unrealized gain loss - PowerPoint PPT Presentation

Chapter 12

Chapter 12

Chapter 12. Investments. Objectives of The Chapter. To learn the accounting for investments in stock (with ownership less than 20%) and bonds.

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Investments

Investments

Investments. ACCTG 5120 David Plumlee. Financial Instruments. Any contract that Imposes on a 1st entity on potentially unfavorable terms with 2nd entity an obligation to deliver cash or other financial instrument to the 2nd entity or to exchange financial instrument

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466 views • 33 slides
Derivative Accounting for Faculty

Derivative Accounting for Faculty

Derivative Accounting for Faculty. What are we assuming students know before studying derivative accounting in 383? What is the scope of coverage in Accounting 383? What are Derivatives under US GAAP? What is the accounting model for speculative derivative instruments?

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421 views • 31 slides
Derivative Accounting for Faculty

Derivative Accounting for Faculty

Derivative Accounting for Faculty. What are we assuming students know before studying derivative accounting in 383? What is the scope of coverage in Accounting 383? What are Derivatives under US GAAP? What is the accounting model for speculative derivative instruments?

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450 views • 31 slides
Appendix D

Appendix D

Appendix D. Investments in Other Corporations. PowerPoint Authors: Brandy Mackintosh Lindsay Heiser. Why Do Companies Invest?. Companies transfer excess cash into investments to produce higher income. Some companies are set up to produce income from investments.

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348 views • 25 slides

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