《会计英语》Accounting04 Lesson4AccountingforCash(现金）,TradingSecurities（交易性证券）,andReceivables（应收款项）1 HowMuchCashShouldaBusinessHave?$ 2 Cashdefined •Liquidityreferstohowreadilyanassetcanbeconvertedintoothertypesofassetsorcanbeusedtobuyservicesorsatisfyobligations.•流动性是指一项资产转变成...
《会计英语》Accounting04 Lesson4AccountingforCash(现金）,TradingSecurities（交易性证券）,andReceivables（应收款项）1 HowMuchCashShouldaBusinessHave?$ 2 Cashdefined •Liquidityreferstohowreadilyanassetcanbeconvertedintoothertypesofassetsorcanbeusedtobuyservicesorsatisfyobligations.•流动性是指一项资产转变成...
Differences in accounting for trading securities versus available-for-sale securities is often confusing to students. SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities (FASB, 1993), SFAS No. 130, Reporting Comprehensive Income (FASB, 1998), and the presentation of ...
Lesson 4 Accounting for Cash( 现金), Trading Securities(交易性证券) , and Receivables(应收款项) 1 How Much Cash Should a Business Have? $ 2 Cash defined • Liquidity refers to how readily an asset can be converted into other types of assets or can be used to buy services or satisfy ...
1. For the Balance Sheet Trading Securities are usually classified on the current assets side of the balance sheet as “Investment in Trading securities” or “Trading Securities”. If the company has a net of the short position in the market, trading might also be found on the current liabi...
Differences in accounting for trading securities versus available-for-sale securities is often confusing to students. SFAS No. 115, Accounting for Certain Investments in Debt and Equity Securities (FASB, 1993), SFAS No. 130, Reporting Comprehensive Income (FASB, 1998), and the presentation of inve...
Trading securities (also called held-for-trading securities/investments) are equity or debt securities held by a company for active buying and selling. They are carried at their fair value and any gains or losses and dividend or interest income are recognized in profit or loss. ...
Accounting classification of debt securitiesIAS 32 and IAS 39, the previous IFRS financial instruments accounting standards, classified debt securities into held to maturity, available for sale, and held for trading categories. IFRS 9, the new standard, requires debt securities to be classified mainly...
Accountfortradingsecurities(交易性金融资产) P2:Accountforheld-to-maturity(HTM) securities(持有至到期日金融资产) P3:Accountforavailable-for-sale(AFS) securities(可供出售金融资产) P4:Accountforequitysecuritieswith significantinfluence(重大影响) ProceduralLearningObjectives 15-4 ©TheMcGraw-HillCompanies,Inc...