長(zhǎng)期股權(quán)投資30070課件

InvestmentsChapter07InvestorLacksSignificantInfluenceSecuritiestoBeHeldtoMaturityInvestmentsinbondsorotherdebtsecuritythathaveaspecifiedmaturitydate.Thebondsorotherdebtareinitiallyrecordedatcost.Theinvestormayhavethe“positiveintentandability”toholdthesecuritiestomaturityandclassifiedasheld-to-maturity(HTM).Theyarereportedonthebalancesheetat“amortizedcost.”Amortizedcost(Faceamountlessunamortizeddiscount,orplusunamortizedpremium).BalanceSheetStep1:Purchaseofinvestment1-4Dr:Investmentinbonds Cr:Cash

Discountonbondinvestment借：持有至到期投資-成本貸：現(xiàn)金持有至到期投資-利息調(diào)整InitiallymeasurementStep2:Recognizeinvestmentrevenue1-5Dr:Cash(statedrate×faceamount)

DiscountonbondinvestmentCr:Investmentrevenue借：現(xiàn)金持有至到期投資-利息調(diào)整貸：投資收益SubsequentmeasurementStep3:SellofinvestmentsDr:Cash(amountreceived)DiscountonbondinvestmentCr:InvestmentinbondsGainonsaleofinvestments借：現(xiàn)金持有至到期投資-利息調(diào)整貸：持有至到期投資投資收益DispositionDr:Cash（dividendreceivable）Cr:Investmentrevenue借：現(xiàn)金（或應(yīng)收股利）貸：投資收益Step2:RecognizeinvestmentrevenueSubsequentmeasurementStep3:AdjustinvestmentstoFairValue1-10Dr:Netunrealizedholdinggainsandloss-I/SCr:Fairvalueadjustment借：公允價(jià)值變動(dòng)損益貸：交易性金融資產(chǎn)-公允價(jià)值變動(dòng)SubsequentmeasurementStep4:SellofinvestmentDr:Cash(amountreceived)LossonsaleofinvestmentsCr:InvestmentinAstock(BV)借：銀行存款投資收益貸：交易性金融資產(chǎn)DispositionDr:FairvalueadjustmentCr:Netunrealizedgainsandloss-I/SStep4:Sellofinvestment借：交易性金融資產(chǎn)-公允價(jià)值變動(dòng)貸：公允價(jià)值變動(dòng)損益DispositionSecuritiesAvailable-for-SaleInvestmentsindebtorequitysecuritiesthatarenotforactivetradingandnottobeheldtomaturityareclassifiedasavailable-for-sale(AFS).Adjustmentstofairvaluearerecorded:inavaluationaccountcalledfairvalueadjustment,orasadirectadjustmenttotheinvestmentaccount.asanetunrealizedholdinggain/lossinothercomprehensiveincome(OCI),whichaccumulatesinaccumulatedothercomprehensiveincome(ACOI).UnrealizedGainUnrealizedLoss

OtherComprehensiveIncome(OCI)Step1:PurchaseofinvestmentDr:InvestmentinAbonds(stock) Cr:Cash借：可供出售金融資產(chǎn)-成本貸：現(xiàn)金InitiallymeasurementDr:Cash（dividendreceivable）Cr:Investmentrevenue借：現(xiàn)金（或應(yīng)收股利）貸：投資收益Step2:RecognizeinvestmentrevenueSubsequentmeasurementStep3:AdjustinvestmentstoFairValue1-16Dr:Netunrealizedholdinggainsandlosses-OCICr:Fairvalueadjustment借：資本公積-其他資本公積貸：可供出售金融資產(chǎn)-公允價(jià)值變動(dòng)SubsequentmeasurementStep4a:SellofinvestmentDr:Cash(amountreceived)LossonsaleofinvestmentsCr:InvestmentinAstock(BV)借：銀行存款投資收益貸：可供出售金融資產(chǎn)DispositionDr:FairvalueadjustmentCr:Netunrealizedgainsandloss-OCIStep4b:Sellofinvestment借：可供出售金融資產(chǎn)-公允價(jià)值變動(dòng)貸：資本公積-其他資本公積DispositionTransfersBetweenReportingCategoriesAFSTSHTM√

×

×

×

×Dr:InvestmentinAbonds(stock) Cr:InvestmentinAbonds(stock)Netunrealizedgainsandloss-OCITransferfromHTMtoAFS借：可供出售金融資產(chǎn)（公允價(jià)值）貸:持有至到期投資資本公積-其他資本公積（差額）ImpairmentofInvestments借：資產(chǎn)減值損失貸:可供出售金融資產(chǎn)-公允價(jià)值變動(dòng)（持有至到期投資減值準(zhǔn)備）Dr:OTTimpairmentloss-I/S Cr:Fairvalueadjustment借：可供出售金融資產(chǎn)-公允價(jià)值變動(dòng)（或持有至到期投資減值準(zhǔn)備）貸:資產(chǎn)減值損失（債券）資本公積-其他資本公積（股票）減值轉(zhuǎn)回InvestorHasSignificantInfluence

ExtentofInvestorInfluenceReportingMethodLackofsignificantinfluence

(usually<20%equityownership)

Variesdependingonclassification

previouslydiscussedSignificantinfluence

(usually20%-50%equityownership)EquitymethodHascontrol

(usually>50%equityownership)

ConsolidationInvestorHasSignificantInfluence{Significantinfluenceisgenerallyassumedwith20%to50%ownership.InvestorOwnershipofInvesteeSharesOutstanding0%20%50%100%EquityMethodConsolidatedFinancialStatementsTheSignificanceoftheSizeoftheInvestmentCostorMarketValueMethodStep1:Purchaseofinvestment1-26Dr:InvestmentinAstock Cr:Cash(orotherassets/stock)借：長(zhǎng)期股權(quán)投資-成本貸：現(xiàn)金(或其他資產(chǎn))InitiallymeasurementStep2:Adjustinitialcostofinvestment1.Initialcost＞ThepercentageshareofFVofinvestee’snetassetsThedifferenceisgoodwill.Noentryneeded2.Initialcost＜ThepercentageshareofFVofinvestee’snetassetsThedifferenceshouldrecordinnon-operatingincomethenetincomeInitiallymeasurementStep3:Recordingtheinvestee’snetincome(ornetloss)1-28Dr:InvestmentinAstockCr:Investmentrevenue借：長(zhǎng)期股權(quán)投資-損益調(diào)整貸：投資收益SubsequentmeasurementStep3:Ifthelossesexceedthecarryingamountoftheinvestment借：投資收益貸：長(zhǎng)期股權(quán)投資-損益調(diào)整

長(zhǎng)期應(yīng)收款等預(yù)計(jì)負(fù)債（合同或協(xié)議約定）若還有未確認(rèn)應(yīng)分擔(dān)的損失，備查簿登記SubsequentmeasurementStep4:ReceivingcashdividendsDr:Cash（orDividendreceivable）Cr:InvestmentinAstock借：現(xiàn)金（或應(yīng)收股利）貸：長(zhǎng)期股權(quán)投資-損益調(diào)整SubsequentmeasurementStep5:OtherchangeofOwener’sEquitynotcausedbychangeofretainedearnings借：長(zhǎng)期股權(quán)投資-其他權(quán)益變動(dòng)貸：資本公積-其他資本公積Dr:InvestmentinAstockCr:Netunrealizedholdinggainsandloss-OCISubsequentmeasurementStep6:ChangingFromEquityMethodtoCostMethodDr:CashCr:InvestmentinAstockGainonsaleofinvestment借：現(xiàn)金貸：長(zhǎng)期股權(quán)投資