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Accounting for Investments

In: Business and Management

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CHAPTER 17

Investments

ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)

Topics | Questions | Brief Exercises | Exercises |
Problems | Concepts for Analysis | 1. Debt securities. | 1, 2, 3, 13 | | 1 | | 6 | (a) Held-to-maturity. | 4, 5, 7, 8,
10, 13, 21 | 1, 3 | 2, 3, 5 | 1, 7 | | (b) Trading. | 4, 6, 7, 8,
10, 21 | 4 | | | 1 | (c) Available-for-sale. | 4, 7, 8, 9,
10, 11, 21 | 2, 10 | 4 | 1, 2, 3, 4, 7 | 1 | 2. Bond amortization. | 8, 9 | 1, 2, 3 | 3, 4, 5 | 1, 2, 3 | | 3. Equity securities. | 1, 12, 16 | | 1 | | 6 | (a) Available-for-sale. | 7, 10, 11,
15, 21 | 5, 8 | 6, 8, 9, 11, 12, 16,
19, 20 | 3, 5, 6, 8, 9,
10, 11, 12 | 1, 2, 3 | (b) Trading. | 6, 7, 8, 10,
14, 15, 21 | 6 | 6, 7, 14, 15, 19, 20 | 6, 8 | 1, 3 | (c) Equity method. | 16, 17, 18,
19, 20 | 7 | 12, 13,
16, 17 | 8 | 4, 5 | 4. Comprehensive income. | 22 | 9 | 10 | 9, 10, 12 | | 5. Disclosures of investments. | 18 | | 10 | 5, 8, 9, 10,
11, 12 | | 6. Fair value option. | 25, 26, 27 | | 19, 20, 21 | | | 7. Impairments. | 24 | 10 | 18 | | 3 | 8. Transfers between categories. | 23 | | | 8 | 1, 3, 6 | *9. Derivatives. | 28, 29, 30, 31, 32, 33, 34, 35 | | 22, 23, 24, 25, 26, 27 | 13, 14, 15, 16, 17, 18 | | *10. Variable Interest Entities. | 36, 37 | | | | |

*This material is dealt with in an Appendix to the chapter.

ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)

Learning Objectives | Questions |
Brief Exercises |
Exercises | Problems | Concepts for Analysis | 1. Identify the three categories of debt securities and describe the accounting and reporting treatment for each category. | 1, 2, 3, 4, 5, 6, 7 | | 1 | | CA17-1 |…...

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