دانلود رایگان پاورپوینت سرمایه گذاری میان شرکتی (انگلیسی)

INTERCORPORATE INVESTMENTS
Classifying intercorporate investments
accounting for Investments in financial assets
Investments in financial assets: Example
Accounting for Investments in associates
Equity method
Equity method: example
Investments in associates: when investment costs > book value of investee
Fair value option and impairment
Transactions with associates
Joint venture
Accounting for Joint venture
Equity method vs. proportionate consolidation: Example
business combinations
Accounting for business combinations
100% acquisition: example
Less than 100% acquisition: example
More on Goodwill
Variable interest and special purpose entities
SPE: Example
Summary of Accounting treatment for intercorporate investments

Investments in associates: when investment costs > book value of investee
When investment costs exceed the investor’s proportionate share of the investee’s net identifiable assets, the difference is allocated to the following:
Any specific assets whose fair values exceed book values. These amounts are then amortized over the useful life of these specific assets.
Any remaining difference between the investment cost and the fair value of net identifiable assets that cannot be allocated to specific assets is treated as goodwill.
Goodwill is not amortized; it is checked for impairment annually.