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美国CPA考试复习:Cost Method

普通 来源:正保会计网校 2014-08-26

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  Cost Method(AFS method)

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/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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  注:本文为正保会计网校原创,版权属正保会计网校所有,未经授权,不得转载。

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