عنوان فارسی مقاله: سرمایه گذاری میان شرکتی
عنوان انگلیسی مقاله:
فهرست مطالب
INTERCORPORATE INVESTMENTS
Classifying intercorporate investments
accounting for Investments in financial assets
Investments in financial assets: Example
Accounting for Investments in associates
Equity method
Equity method: example
Investments in associates: when investment costs > book value of investee
Fair value option and impairment
Transactions with associates
Joint venture
Accounting for Joint venture
Equity method vs. proportionate consolidation: Example
business combinations
Accounting for business combinations
100% acquisition: example
Less than 100% acquisition: example
More on Goodwill
Variable interest and special purpose entities
SPE: Example
Summary of Accounting treatment for intercorporate investments
بخشی از مقاله
Investments in associates: when investment costs > book value of investee
When investment costs exceed the investor’s proportionate share of the investee’s net identifiable assets, the difference is allocated to the following:
Any specific assets whose fair values exceed book values. These amounts are then amortized over the useful life of these specific assets.
Any remaining difference between the investment cost and the fair value of net identifiable assets that cannot be allocated to specific assets is treated as goodwill.
Goodwill is not amortized; it is checked for impairment annually.
دانلود رایگان مقاله پاورپوینت انگلیسی INTERCORPORATE INVESTMENTS
کلمات کلیدی:
Securities that are purchased by corporations rather than individual investors. Intercorporate investments allow a company to achieve higher growth rates compared to keeping all of its funds in cash. These investments can also be used for strategic purposes like forming a joint ventures or making acquisitions.Intercorporate Investment - Investopediawww.investopedia.com/terms/i/intercorporate-investment.aspFeedbackAbout this resultIntercorporate Investment - Investopediawww.investopedia.com/terms/i/intercorporate-investment.aspSecurities that are purchased by corporations rather than individual investors. Intercorporate investments allow a company to achieve higher growth rates compared to keeping all of its funds in cash. These investments can also be used for strategic purposes like forming a joint ventures or making acquisitions.Accounting For Intercorporate Investments - Investopediawww.investopedia.com/articles/...analysis/.../accounting-intercorporate-investment.aspAn influential investment in an associate is accounted for using the equity method of accounting. The original investment is recorded on the balance sheet at cost (fair value). ... A major factor that must also be considered for the purpose of investments in associates is intercorporate transactions.[PPT]Chapter 15: Intercorporate Investments - CFA Institutehttps://www.cfainstitute.org/learning/products/publications/inv/.../ifsa_chapter15.pptxIntercorporate investments include investments in the debt and equity securities ... Investments in financial assets (ownership percentage < 20%): Investments in ...Intercorporate Investments (2017) - CFA Institutehttps://www.cfainstitute.org/learning/.../intercorporate_investments__2017_.aspx?...This reading is a direct excerpt from the CFA Program curriculum and is provided as a benefit to members who wish to revisit or relearn certain concepts.
