Demonstrate how to identify and account for investments classified for reporting purposes as held-tomaturity. |
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Demonstrate how to identify and account for investments classified for reporting purposes as available-for-sale. |
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Demonstrate how to identify and account for investments classified for reporting purposes as trading securities. |
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Explain what constitutes significant influence by the investor over the operating and financial policies of the investee. |
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Demonstrate the way investments are recorded and reported by the equity method. |
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Explain the adjustments made in the equity method when the fair value of the net assets underlying an investment exceeds their book value at acquisition. |