Unformatted text preview: Ebert-Tenn Inveabnenta T1E—1
clam Shun-ﬁrm lnmhnanb Trading Investment - Investments mm a deten'ninabie fair
value to be seld in the very near future - Value at fair market value
- Classify as current Available-fer—Sale Securities - All stack investments with a = .
determinable fair value ether than
trading seeurities . value at fair market value - Classify as current if expected te sell in the
next year: ethenaise, classify leng+tem1 End-Wad W
- Adiust te current market value
- If trading investment: " Ftepert differanee between earrying ameuntand market value
as Unreaflsed Gain er Less en Trading Investment ' a Ci'ﬁ ineeme Stitﬂﬂ'i-Bi'lt - If available-fer—sale investment: "' Ftepert differenee between eerrying ameunt and market value
as Unreaffzed Gain er Less en Aveil‘abbfer-Sele Investment
and Ail'ewenee te Adjust Investment to Market ' ‘i In stealthelders' equity seetien bf the balance sheet ' 5/” ﬂ'l‘ﬂtlfl‘l'll'hl‘hllrlﬁ-t ...
View Full Document
- Spring '08