Slayer

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Submitted By redsox8655
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CHAPTER 13 investments and fair value accounting

1 DISCUSSION QUESTIONS

1. A business might invest in another company’s stock to earn dividends or in expectation of market price increases. In addition, a business may want to purchase another company outright for strategic reasons, such as (1) reducing costs, (2) replacing management, (3) expanding operations, or (4) integrating operations.
2. A gain or loss can occur when the fair value of the bond upon sale differs from the cost. The price of bond investments can change due to changes in the market rate of interest. As the market interest rate increases, the fair value of the bond investment will decline. As market interest rates decrease, the fair value of the bond will increase.
3. The cost method is used for equity investments representing less than 20% of the outstanding shares of the investee.
4. Under the cost method, a dividend received is treated as dividend revenue. Under the equity method, a dividend received is not treated as dividend revenue, but is treated as a reduction in the book value of the investment. Thus, a dividend under the cost method has an income statement impact, while a dividend under the equity method does not.
5. An investment greater than 50% of the investee is considered to be an investment that exerts control. Thus, the financial statements of the investee are consolidated (combined) with that of the investor.
6. Both portfolios are reported at fair value. However, changes in the fair value for trading securities over a period of time are reported as an unrealized gain or loss on the income statement. Such changes for available-for-sale securities are reported in stockholders’ equity and, thus, are not recognized as part of net income.
7. A credit balance in Valuation Allowance for Trading Investments is subtracted from Trading Investments (at cost). The net…...

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