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1. Narrated Slides (Chapter Content)
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LO1 | Demonstrate how to identify and account for investments classified for reporting purposes as held-to-maturity. (page 622) |
LO2 | Demonstrate how to identify and account for investments classified for reporting purposes as trading securities. (page 625) |
LO3 | Demonstrate how to identify and account for investments classified for reporting purposes as available-for-sale securities. (page 629) |
LO4 | Explain what constitutes significant influence by the investor over the operating and financial policies of the investee. (page 645) |
LO5 | Demonstrate how to identify and account for investments accounted for under the equity method. (page 645) |
LO6 | 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. (page 647) |
LO7 | Explain how electing the fair value option affects accounting for investments. (page 637 and 653) |
LO8 | Discuss the primary differences between U.S. GAAP and IFRS with respect to investments. (pages 638, 639, 640, 644, 653, and 665) |