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شابتر٢
شابتر٢
Stock Investments –
Investor Accounting and
Reporting
ﻣﺣﺎﺳﺑﺔ- اﺳﺗﺛﻣﺎرات اﻷﺳﮭم
اﻟﻣﺳﺗﺛﻣرﯾن وإﻋداد اﻟﺗﻘﺎرﯾر
to accompany
Advanced Accounting, 11th edition
by Beams, Anthony, Bettinghaus, and Smith
1: LEVELS OF INFLUENCE OR
CONTROL
ﻣﺴﺘﻮﯾﺎت اﻟﻨﻔﻮذ أو اﻟﺴﯿﻄﺮة:1
it w
g
t
ﯾﻔﺗرض ﻋدم وﺟود ﺗﺄﺛﯾر ﻛﺑﯾر طرﯾﻘﺔ اﻟﻘﯾﻣﺔ اﻟﻌﺎدﻟﺔ٪20>• اﻟﻘواﺋم اﻟﻣﺎﻟﯾﺔ
()اﻟﺗﻛﻠﻔﺔ اﻟﻣوﺣدة
Equity
ﯾﻔﺗرض وﺟود ﺗﺄﺛﯾر ﻛﺑﯾر طرﯾﻘﺔ ﺣﻘوق٪50 إﻟﻰ٪20 • method 20-50%
اﻟﻣﻠﻛﯾﺔ
ﯾﻔﺗرض اﻟﺳﯾطرة اﻟﺑﯾﺎﻧﺎت اﻟﻣﺎﻟﯾﺔ اﻟﻣوﺣدة٪50 < •
Pil buys 2,000 shares of Sud for $100,000 and does not have
significant influence over Sud. eel
E 115 ﺑﯾﺎن ﻣﺟﻠس ﻣﻌﺎﯾﯾر اﻟﻣﺣﺎﺳﺑﺔ اﻟﻣﺎﻟﯾﺔ رﻗم
It Sud. دوﻻر وﻟﯾس ﻟﮫ ﺗﺄﺛﯾر ﻛﺑﯾر ﻋﻠﻰ100000 ﻣﻘﺎﺑلSud ﺳﮭم ﻓﻲPil 2000 ﯾﺷﺗري
Investment in Sud (+A) 100,000 is 15
03h81m = $101,000
EIN
MEE 1.19 Copyright ©2012 Pearson Education,
Inc. Publishing as Prentice Hall
2-8
Stock Investments – Investor Accounting and
Reporting