1.Accounting for marketable securities有价证券的会计处理 2.accounting for idle time停工时间的会计处理 3.accounting for various classes of stock各类股票的会计处理 4.accounting for discontinued operations已停业务的会计处理 5.instalment basis accounting分期付款制的会计处理 6.accounting treatment of after-ac...
marketable securitiesThis note provides an overview of intercorporate investments, including passive investments (marketable securities), investments that result in significant influence, and investments that result in control. Then, the accounting for marketable equity and debt securities is described in ...
摘要: 'Marking to market' : accounting for marketable securities in the financial services industry by Richard Macve and Jonathan Jackson (Research paper) University College of Wales : Institute of Chartered Accountants in England and Wales. Research Board, 1991...
Accounting for Marketable Securities Short-term liquid securities are classified differently when it comes to their accounting, based on the purpose for which they are bought. There are three different classifications of marketable securities: Available for sale Held for trading Held to maturity These c...
GAAP: Only allows the revaluation of fair market value for marketable securities (i.e., investments and stocks). IFRS: Allows for the revaluation of more assets, including plant, property, and equipment (PPE), inventories, intangible assets, and investments in marketable securities. 5. Inventory...
115 on accounting for marketable securities.29 To say the least, the process was highly political. Adding to the complexity was the intertwining of the marketable securities project with the financial instruments project (marketable securities are a subset of financial instru- ments). Johnson and S...
a冷漠微笑 [千兆瓦] [ynhw] [translate] aArthur Waley 亚瑟Waley [translate] ain the reporting of some marketable securities at fair value under FASB Statement No. 115, Accounting for Certain Investments 在报告一些有价证券在公平的价值在FASB声明没有之下。 115,占某些投资 [translate] ...
arbitrarily changed. Changes and reasons for changes, if necessary, and their impact on an enterprise's financial position and operating results, shall be reported in notes to the financial statements. Article 14. Accounting and financial reports preparation must be conducted in a timely manner. ...
marketable securities 50 accounts receivable 150 inventories 180 total current assets $480 long-term investments 70 plant and equipment original cost $300 less: accumulated depreciation (110) 190 total assets $740 liabilities and owners' equity current liabilities wages payable $20 accoun...
He states that the FASBs proposal on accounting for marketable securities will cause his bank to reduce mortgage lending and possibly even lay off a number of employees. Please inform me as to the reasons for this project and your response to Mr. Jones concerns. The FASBs reply generally ...