Lecture Financial accounting (7/e): Chapter 12 - Robert Libby, Patricia A. Libby, Daniel G. Short

Chapter 12 - Reporting and interpreting investments in other corporations. After studying this chapter, you should be able to: Analyze and report investments in debt securities held to maturity, analyze and report passive investments in securities using the fair value method, analyze and report investments involving significant influence using the equity method, analyze and report investments in controlling interests.