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Difficulty: 1 Easy
Difficulty: 2 Medium
Difficulty: 3 Hard
Learning Objective: 12-01 Demonstrate how to identify and account for investments classified for reporting purposes as held-to20
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
Learning Objective: 127
04 Explain what constitutes significant influence by the investor over the operating and financial policies of the investee.
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.
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).
Learning Objective: 12-Appendix 12B Impairment of Investments.
Learning Objective: 12-Appendix Derivatives.
Learning Objective: 12-Supplement Where Were Headed A Chapter Supplement; Investments.
Spiceland - Chapter 12
Topic: Available for sale securities investments
Topic: Derivative investments
Topic: Equity method
Topic: Equity method adjustments
Topic: Equity method adjustments-change in method
Topic: Equity method-book and fair value differences
Topic: Equity method-change in method
Topic: Equity method-midyear acquisition
Topic: Equity method-net loss
Topic: Fair value option for investments
Topic: Held to maturity investments
Topic: Impairment of investments
Topic: International Financial Reporting Standards
Topic: Life Insurance
Topic: Proposed ASU
Topic: Significant influence investments
Topic: Trading securities investments
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This document was uploaded on 07/05/2013.
- Spring '09
- Balance Sheet