Ch12

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Unformatted text preview: 191 Blooms: Analyze 21 57 Blooms: Apply Blooms: Create 4 Blooms: Evaluate 4 76 Blooms: Remember Blooms: Understand 29 Difficulty: 1 Easy 42 Difficulty: 2 Medium 88 54 Difficulty: 3 Hard Learning Objective: 12-01 Demonstrate how to identify and account for investments classified for reporting purposes as held-to20 maturity. Learning Objective: 1235 02 Demonstrate how to identify and account for investments classified for reporting purposes as trading securities. Learning Objective: 12-03 Demonstrate how to identify and account for investments classified for reporting purposes as available65 for-sale securities. Learning Objective: 127 04 Explain what constitutes significant influence by the investor over the operating and financial policies of the investee. 33 Learning Objective: 12-05 Demonstrate how to account for investments accounted for under the equity method. Learning Objective: 1220 06 Explain the adjustments made in the equity method when the fair value of the net assets underlying an investment exceeds their book value at acquisition. Learning Objective: 12-07 Explain how electing the fair value option affects accounting for investments. 8 17 Learning Objective: 12-08 Discuss the primary differences between U.S. GAAP and IFRS with respect to investments. Learning Objective: 12-Appendix 12A Other Investments (Special Purpose Funds; Investments in Life Insurance Policies). 1 Learning Objective: 12-Appendix 12B Impairment of Investments. 17 2 Learning Objective: 12-Appendix Derivatives. 13 Learning Objective: 12-Supplement Where Were Headed A Chapter Supplement; Investments. Spiceland - Chapter 12 199 Topic: Available for sale securities investments 64 Topic: Derivative investments 2 Topic: Equity method 32 Topic: Equity method adjustments 3 Topic: Equity method adjustments-change in method 1 Topic: Equity method-book and fair value differences 10 Topic: Equity method-change in method 3 Topic: Equity method-midyear acquisition 5 Topic: Equity method-net loss 2 Topic: Fair value option for investments 8 Topic: Held to maturity investments 20 Topic: Impairment of investments 17 Topic: International Financial Reporting Standards 17 Topic: Life Insurance 1 Topic: Proposed ASU 13 Topic: Significant influence investments 8 Topic: Trading securities investments 36...
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This document was uploaded on 07/05/2013.

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