正保会计网校特别为美国CPA学员整理了美国CPA考试《财务会计与报告》的内容，以备迎接美国cpa考试，祝您在网校学习愉快！
| P对S的投资 | P对S的影响力 | P个别报表上确认为 | 个别报表计量方法 | P+S合并报表 | 对外报送 |
| Debt | 几乎无影响 | Trading/AFS/HTM | Cost Method | 此投资不会导致合并要求。不存在合并报表 | P个别报表 |
| Equity | 无重大影响 （<20%） | Trading/AFS（Cost method investment） | |||
| 有重大影响 （20%～50%） | Equity method investment | ||||
| Equity Method | |||||
| 控制性影响 （>50%） | Investment in subsidiaries and VIE entities | 存在 | 合并报表 |
| Criteria for classification investor intent | Classify investment as | Carry & report at | Unrealized Gain/loss in | Realized G/L in I/S |
| Intend & Ability to HTM （only Debt） | HTM | Amortized cost | N/A | When period is passed, or Sub. Declared or Par. Dispose it, Par. recognize. |
| Sell in near term （Debt & Equity） | Trading | FV | I/S | |
| All other investment （Debt & Equity） |
AFS/Cost method investment | FV | OCI | |
| Hold with significant influence （Only Equity Instrument） | Equity method investment | Net Assets of subsidiary | N/A | When Sub recognize, Par. Recognize |
| Hold for control （only Equity instrument） |
Investment in Subsidiaries & VIE entities | Net Assets of subsidiary |
Cost Method（AFS method）
Cost Method/Fair Value Method/Available-for-sale Method.
The rules of marketable equity securities are followed.
The investment is accounted for as either trading or available-for-sale securities.
Investors do NOT exercise significant influence.
GR：<20%，No significant influence，Cost Method
Initial measurement：XXX-YY-30
Original Cost = FV of the consideration given + legal fees
Dr. Investment in investee
Cr.Cash
Subsequent measurement：XXX-YY-35
Adjust to FV
Dr./Cr.Investment in investee（B/S）
Cr./Dr.Unrealized gains/Loss（OCI）
Subsidiary Declare dividend/Interest in earned
Dr.Dividend/Interest Receivable（B/S）
Cr.Dividend/Interest income（“I” of IDEA）
Subsequent measurement：XXX-YY-35
Liquidating dividend
Dr.Dividend Receivable/Cash（B/S）
Cr.Investment in investee（B/S）
Disposal
Dr.Cash/Note Receivable（B/S）
Cr.Investment in investee（B/S）
Cr.G/L of disposal securities（“I” of IDEA）
考点
Do not recognize stock dividends.Memo entry
Recognize in I/S for cash dividend from investee‘s retained earning.
Recognize in B/S for cash dividend which not from investee‘s retained earning.
On B/S date，the CV of “Investment in Investee” is adjusted to FV.
On B/S date，the CV of “Investment in Investee” has NO relationship with investee‘s earnings.
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