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BE17-4 Prepare the journal entries for (a) the purchase of the investment, (b) the interest received, and (c) the fair value adjustment. LO 2 Understand the procedures for discount and premium amortization on bond investments. (a) Trading securities 40,000 Cash 40,000 (b) Cash 2,000 Interest revenue 2,000 (c) Unrealized Holding Loss - Income 1,600 Securities Fair Value Adj.- Trading 1,600 Trading Securities Investments in Equity Securities Represent ownership of capital stock. Cost includes: price of the security, plus broker’s commissions and fees related to purchase. The degree to which one corporation (investor) acquires an interest in the common stock of another corporation (investee) generally determines the accounting treatment for the investment subsequent to acquisition. LO 3 Identify the categories of equity securities and describe the accounting and reporting treatment for each category. 0 --------------20% ------------ 50% -------------- 100% SFAS 115 APBO 18, SFAS 142 SFAS 141, SFAS 142 No significant influence usually exists Significant influence usually exists Control usually exists Investment valued using Fair Value Method Investment valued using Equity Method Investment valued on parent’s books using Cost Method or Equity Method (investment eliminated in Consolidation) Ownership Percentages Investments in Equity Securities LO 3 Identify the categories of equity securities and describe the accounting and reporting treatment for each category. Holdings of Less Than 20% Accounting Subsequent to Acquisition LO 3 Identify the categories of equity securities and describe the accounting and reporting treatment for each category. Market Price Available Value and report the investment using the fair value method. Market Price Unavailable Value and report the investment using the cost method.* * Securities are reported at cost. Dividends are recognized when received and gains or losses only recognized on sale of securities. Holdings of Less Than 20
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