长期股权投资30070课件

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

Discountonbondinvestment借：持有至到期投资-成本贷：现金持有至到期投资-利息调整InitiallymeasurementStep2:Recognizeinvestmentrevenue1-5Dr:Cash(statedrate×faceamount)

DiscountonbondinvestmentCr:Investmentrevenue借：现金持有至到期投资-利息调整贷：投资收益SubsequentmeasurementStep3:SellofinvestmentsDr:Cash(amountreceived)DiscountonbondinvestmentCr:InvestmentinbondsGainonsaleofinvestments借：现金持有至到期投资-利息调整贷：持有至到期投资投资收益DispositionDr:Cash（dividendreceivable）Cr:Investmentrevenue借：现金（或应收股利）贷：投资收益Step2:RecognizeinvestmentrevenueSubsequentmeasurementStep3:AdjustinvestmentstoFairValue1-10Dr:Netunrealizedholdinggainsandloss-I/SCr:Fairvalueadjustment借：公允价值变动损益贷：交易性金融资产-公允价值变动SubsequentmeasurementStep4:SellofinvestmentDr:Cash(amountreceived)LossonsaleofinvestmentsCr:InvestmentinAstock(BV)借：银行存款投资收益贷：交易性金融资产DispositionDr:FairvalueadjustmentCr:Netunrealizedgainsandloss-I/SStep4:Sellofinvestment借：交易性金融资产-公允价值变动贷：公允价值变动损益DispositionSecuritiesAvailable-for-SaleInvestmentsindebtorequitysecuritiesthatarenotforactivetradingandnottobeheldtomaturityareclassifiedasavailable-for-sale(AFS).Adjustmentstofairvaluearerecorded:inavaluationaccountcalledfairvalueadjustment,orasadirectadjustmenttotheinvestmentaccount.asanetunrealizedholdinggain/lossinothercomprehensiveincome(OCI),whichaccumulatesinaccumulatedothercomprehensiveincome(ACOI).UnrealizedGainUnrealizedLoss

OtherComprehensiveIncome(OCI)Step1:PurchaseofinvestmentDr:InvestmentinAbonds(stock) Cr:Cash借：可供出售金融资产-成本贷：现金InitiallymeasurementDr:Cash（dividendreceivable）Cr:Investmentrevenue借：现金（或应收股利）贷：投资收益Step2:RecognizeinvestmentrevenueSubsequentmeasurementStep3:AdjustinvestmentstoFairValue1-16Dr:Netunrealizedholdinggainsandlosses-OCICr:Fairvalueadjustment借：资本公积-其他资本公积贷：可供出售金融资产-公允价值变动SubsequentmeasurementStep4a:SellofinvestmentDr:Cash(amountreceived)LossonsaleofinvestmentsCr:InvestmentinAstock(BV)借：银行存款投资收益贷：可供出售金融资产DispositionDr:FairvalueadjustmentCr:Netunrealizedgainsandloss-OCIStep4b:Sellofinvestment借：可供出售金融资产-公允价值变动贷：资本公积-其他资本公积DispositionTransfersBetweenReportingCategoriesAFSTSHTM√

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×Dr:InvestmentinAbonds(stock) Cr:InvestmentinAbonds(stock)Netunrealizedgainsandloss-OCITransferfromHTMtoAFS借：可供出售金融资产（公允价值）贷:持有至到期投资资本公积-其他资本公积（差额）ImpairmentofInvestments借：资产减值损失贷:可供出售金融资产-公允价值变动（持有至到期投资减值准备）Dr:OTTimpairmentloss-I/S Cr:Fairvalueadjustment借：可供出售金融资产-公允价值变动（或持有至到期投资减值准备）贷:资产减值损失（债券）资本公积-其他资本公积（股票）减值转回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：长期股权投资-成本贷：现金(或其他资产)InitiallymeasurementStep2:Adjustinitialcostofinvestment1.Initialcost＞ThepercentageshareofFVofinvestee’snetassetsThedifferenceisgoodwill.Noentryneeded2.Initialcost＜ThepercentageshareofFVofinvestee’snetassetsThedifferenceshouldrecordinnon-operatingincomethenetincomeInitiallymeasurementStep3:Recordingtheinvestee’snetincome(ornetloss)1-28Dr:InvestmentinAstockCr:Investmentrevenue借：长期股权投资-损益调整贷：投资收益SubsequentmeasurementStep3:Ifthelossesexceedthecarryingamountoftheinvestment借：投资收益贷：长期股权投资-损益调整

长期应收款等预计负债（合同或协议约定）若还有未确认应分担的损失，备查簿登记SubsequentmeasurementStep4:ReceivingcashdividendsDr:Cash（orDividendreceivable）Cr:InvestmentinAstock借：现金（或应收股利）贷：长期股权投资-损益调整SubsequentmeasurementStep5:OtherchangeofOwener’sEquitynotcausedbychangeofretainedearnings借：长期股权投资-其他权益变动贷：资本公积-其他资本公积Dr:InvestmentinAstockCr:Netunrealizedholdinggainsandloss-OCISubsequentmeasurementStep6:ChangingFromEquityMethodtoCostMethodDr:CashCr:InvestmentinAstockGainonsaleofinvestment借：现金贷：长期股权投资