股本证券投资会计概述 – 第 2 部分Overview of Accounting for Investment in Equity Securities – Part 2

“股本证券Equity Securities 投资会计”涉及记录和报告投资者在另一家公司的股权投资的会计处理。以下是有关股本证券投资会计的基本概述：

1. 分类与评估

   • 交易性金融资产：通常是短期投资，目的是为了短期内从中获得收益。这些证券每个会计期末按照公允价值评估，而变动则在损益中确认。
   • 可供出售金融资产：这些是那些不是为了短期交易而持有，也不打算长期持有的投资。它们也是按照公允价值评估的，但公允价值的变动（除了减值和外币汇兑相关的变动外）通常在其他综合收益中确认，直到证券被出售或减值。
   • 持有至到期投资：这些投资有固定到期日，投资者有意并且能够持有到期。这些投资按其摊余成本评估。

2. 收益与费用的确认

   • 从投资中获得的股息和利息被确认为收益。
   • 当交易性金融资产的公允价值发生变动时，相关的利得或损失在损益中确认。

3. 减值

   • 如果在报告期末，关于可供出售金融资产存在客观证据表明其已经发生减值，那么已经累计在其他综合收益中的损失应转移到损益。

4. 出售和其他处置

   • 当股本证券被出售或以其他方式处置时，之前在其他综合收益中累积的金额应在损益中重新分类为收益或费用。

Exactly as the investor recognizes each share in the net income or losses reported by the equity method investee, the investor must also recognize each share in the other comprehensive income or losses reported by the investee. So, the investor's share in other comprehensive income amounts reported by the investee is recognized: In its own other comprehensive income, and as an increase or decrease in the investment account. Now, let discuss the differences between IFRS– International Financial Reporting Standards–and US GAAP in respect to significant influence. Under IFRS, the general rule is that investment over which the investor has significant influence– investment in associates–must be accounted for using the equity method. Under IFRS, the fair value option may be applied only by specific types of entities, such as mutual funds or venture capital organizations. Under the fair value option, the investment is measured at its fair value on each balance sheet date. Unrealized holding gains or losses on the changes in the fair value are recognized directly in the income statement. Dividends received from the investee are recognized as dividend income. In case of little or no influence, the accounting method is fair value through net income. If the fair value is readily determinable, the accounting is very similar to the accounting for fair value option. It means, the investment again is measured at fair value on each balance sheet date, unrealized gains or losses on the changes in the fair value are recognized directly in the income statement, and dividends received from the investee are recognized as dividend income. However, if the fair value of the investment is not readily determinable, a measurement alternative may be elected by the investor. For example, the investee is a private company and the stock listed market prices are not available. Under the measurement alternative, the investment is measured at its historical cost, minus any subsequent impairments, plus or minus changing resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer. So, let us see the following example. On January 1, 2018, Company A acquired 8,000 shares out of a total of 100,000 outstanding shares of common stock of Company B. Company B is a publicly traded company, and its listed per share stock prices on January 1,2018 and at the end of 2018 were five dollar and eight dollar, respectively. In 2018, Company B reported net income of $50 thousand, and at the end of the year, Company B declared and paid cash dividends of $20 thousand. So, let's solve this problem with the document camera. As usual, first of all, we need to determine the accounting method for the investment in common stock of Company B. So, Company A acquired 8,000 shares out a total of 100,000 outstanding shares of common stock of Company B. So, it will be eight percentage of ownership. In the case of eight percentages, the presumed influence has either no influence or very little influence. No influence or very little.

So, because the listed market prices of the shares are available, the accounting method must be fair value through net income. Fair value through net income is the accounting method. Play video starting at :3:52 and follow transcript3:52 The investment is always recorded at its initial cost, at the amount Company A paid to acquire the shares of common stock of Company B. So, on January 1, 2018, the investment account is recorded at $40 thousand. We will debit investment $40 thousand, and we will credit cash $40 thousand. At the end of the reporting period– at the end of the year– the investment must be reported at its fair value. So, the fair value of the investment– at the end of the year– Play video starting at :4:36 and follow transcript4:36 will be a dollar per share. Company A holds 8,000 shares. The market price per share is eight dollar, so it's $64 thousand. Then currently, the investment is reported at $40 thousand. Because, initially the investments was recognized at $40 thousand on the acquisition date. So, we have an increase in the investment account of $24 thousand. Since we have an increase in the investment account, we will debit the investment account, Play video starting at :5:13 and follow transcript5:13 and again on the measurement the investment to fair value must be recognized. So, we'll credit gain on the measurement to fair value. Also this year, Company A receive dividends from Company B. Company B declared and paid $20 thousand of dividends. Company A's share of it is eight percentages. So, it is $1.6 thousand of cash was received by Company A. So, we'll debit cash and under the fair value net income method, dividends received are recognized as dividend income. So, dividend income is credited $1.6 thousand. So, what amount is the investment recorded in the end of the year? We know that in the end of the year their invested must be reported its fair value. In at the end of the year–balance sheet and 12/31/2018–balance sheet, Play video starting at :6:22 and follow transcript6:22 the investment is reported at its fair value of $64 thousand. In the income statement– in 2018's income statement– Play video starting at :6:40 and follow transcript6:40 we recognize dividend income of $1.6 thousand, and also a gain on the measurement of the investment to fair value of $24 thousand, and gain on the measurement Play video starting at :7:4 and follow transcript7:04 to fair value also of $24 thousand. Play video starting at :7:18 and follow transcript7:18 So, this was a brief overview of accounting for investment in equity securities. In this course, we will discuss the accounting for business combinations and situation in which the investor obtains control more than 50 percentage of ownership over the investee.

正如投资者认定的权益法下的被投资公司报告的每一份净收益或损失，投资者也必须认定被投资公司报告的其他综合收益或损失中的每一份。因此，被投资公司报告的其他综合收益部分被投资者认定为：其自身的其他综合收益，以及增加或减少投资账户。现在，让我们讨论IFRS——国际财务报告准则和US GAAP之间的显著影响的差异。根据IFRS，一般规则是投资者有显著影响的投资——投资关联公司——必须采用权益法进行会计。根据IFRS，公允价值选项只能由特定类型的实体应用，如共同基金或风险资本组织。在公允价值选项下，投资在每个资产负债表日期都以其公允价值计量。未实现的持有增益或公允价值变动的损失直接在损益表中确认。

从被投资公司收到的股息被认定为股息收入。如果影响很小或没有影响，会计方法是通过净收入的公允价值。如果公允价值容易确定，会计处理与公允价值选项的会计处理非常相似。也就是说，投资再次在每个资产负债表日期以其公允价值计量，公允价值变动的未实现增益或损失直接在损益表中确认，从被投资公司收到的股息被认定为股息收入。

然而，如果投资的公允价值不容易确定，投资者可以选择一个衡量替代方案。例如，被投资公司是一家私营公司，股票上市市价不可用。在这种衡量替代方案下，投资按其历史成本计量，减去任何后续减值，加上或减去同一或类似投资的有序交易中观察到的价格变动带来的变化。让我们看以下例子。2018年1月1日，A公司购买了B公司总共100,000股普通股中的8,000股。B公司是一家上市公司，2018年1月1日和2018年底的股票上市价格分别为五美元和八美元。2018年，B公司报告的净收入为5万美元，年底，B公司宣布并支付了2万美元的现金股息。让我们用文档摄像头解决这个问题。像往常一样，首先，我们需要确定B公司普通股投资的会计方法。所以，A公司购买了B公司总共100,000股普通股中的8,000股。所以，它将是8%的所有权。在8%的情况下，假定的影响是没有影响或很小的影响。没有影响或影响很小。 

所以，由于股票的上市市价是可用的，会计方法必须是通过净收入的公允价值。通过净收入的公允价值就是这个会计方法。 播放视频开始于3:52并按照记录3:52： 投资总是按其初始成本记录，即A公司为购买B公司的普通股所支付的金额。所以，在2018年1月1日，投资账户被记录为4万美元。我们将借记投资4万美元，我们将贷记现金4万美元。在报告期结束时-年底-投资必须按其公允价值报告。所以，年底的投资的公允价值- 播放视频开始于4:36并按照记录4:36： 将是每股一美元。A公司持有8,000股。每股市场价格是八美元，所以它是6.4万美元。然后，目前的投资报告为4万美元。因为，最初的投资在收购日期被认定为4万美元。所以，我们在投资账户有2.4万美元的增加。由于我们在投资账户有增加，我们将借记投资账户， 播放视频开始于5:13并按照记录5:13： 再次对投资的公允价值进行衡量必须被认定。所以，我们将贷记对公允价值测量的收益。另外，今年A公司从B公司收到了股息。B公司宣布并支付了2万美元的股息。A公司的份额是8%。所以，A公司收到的现金是1.6千美元。所以，我们会借记现金，按照公允价值净收入方法，收到的股息被认为是股息收入。所以，股息收入被贷记1.6千美元。那么，年底的投资记录是多少？我们知道年底的投资必须按照其公允价值报告。在年底的资产负债表和2018年12月31日的资产负债表， 播放视频开始于6:22并按照记录6:22： 投资按其公允价值6.4万美元报告。在损益表-在2018年的损益表- 播放视频开始于6:40并按照记录6:40： 我们确认了1.6千美元的股息收入，以及对投资的公允价值测量的2.4万美元的收益，以及对公允价值测量的收益 播放视频开始于7:04并按照记录7:04： 也是2.4万美元。 播放视频开始于7:18并按照记录7:18： 所以，这是对股权证券投资会计的简要概述。在这门课程中，我们将讨论业务组合的会计处理和投资者获得对被投资公司超过50%的所有权的情况。

做题：

1.

Question 1

Company A acquired for $50,000, 45,000 shares out of a total of 100,000 outstanding shares of common stock of Company B. What accounting method(s) can Company A use for its investment in equity securities of Company B?

1 point

Cost method

Fair value through net income method

Consolidation

Equity method or the fair value option

2.

Question 2

On January 1, 2018, Company A acquired 40% of the common stock of Company B. In 2018, Company B reported net income of $600,000; and on December 31, 2018, Company B declared and paid cash dividend of $30,000. How should Company A record the dividends received from Company B in 2018 using equity method of accounting?

1 point

Debit cash and credit equity method investment

Debit equity method investment and credit cash

Debit equity method investment and credit equity income

Debit cash and credit equity income

3.

Question 3

On January 1, 2016, Company A acquired 25% of the common stock of Company B. In 2016, Company B reported net income of $600,000; and on December 31, 2016, Company B declared and paid cash dividend of $20,000. How should Company A record the dividends received from Company B in 2018 if the company elects the fair value option method?

1 point

Debit dividend income and credit cash

Debit cash and credit dividend income 

Debit cash and credit fair value option investment

Debit equity income and credit investment

4.

Question 4

Company A acquired for $25,000, 1,500 shares out of a total of 10,000 outstanding shares of common stock of Company B. The fair value of investment is readily determinable. What accounting method(s) can Company A use?

1 point

Fair value through net income method

Lower of cost or net realizable value

Consolidation

Equity method

1 .

问题1

A 公司以 50,000 美元的价格收购了 B 公司 100,000 股已发行普通股中的 45,000 股。A 公司可以使用什么会计方法来投资 B 公司的股本证券？

1 分

成本法

通过净利润法确定公允价值

合并

权益法或公允价值选择权

答案：

A公司收购了B公司10万股中的45,000股，占B公司45%的股权。

鉴于所有权百分比：

所有权比例低于20%通常表明缺乏重大影响力，投资通常采用成本法或通过净利润法确定公允价值进行核算。

20%至50%的所有权表明对被投资方具有重大影响，投资通常采用权益法进行核算。然而，在某些财务报告标准下，投资者也可以选择使用公允价值选项。

超过 50% 的所有权表明拥有控制权，投资者通常会使用合并法合并被投资方的财务报表。

在这种情况下，由于 A 公司拥有 B 公司 45% 的股权，因此表明具有重大影响力，但不具有控制权。

因此，A公司对B公司投资的正确会计处理方法为：

权益法或公允价值选择权。

2 .

问题2

2018年1月1日，A公司收购B公司40%的普通股。2018年，B公司净利润为60万美元；2018年12月31日，B公司宣派并派发现金股息3万元。A公司2018年收到的B公司股息应如何采用权益法核算？

1 分

借方现金和贷方权益法投资

借方权益法投资，贷方现金

借方权益法投资和贷方权益法收益

借方现金和贷方权益收入

3 .

问题3

2016年1月1日，A公司收购B公司25%的普通股。2016年，B公司净利润为60万美元；2016年12月31日，B公司宣派并派发现金股息20,000元。如果A公司选择公允价值期权法，应如何记录2018年从B公司收到的股息？

1 分

借方股息收入，贷方现金

借方现金和贷方股息收入 

借方现金和贷方公允价值期权投资

借方权益收益和信贷投资

4 .

问题4

A 公司以 25,000 美元的价格收购了 B 公司 10,000 股已发行普通股中的 1,500 股。投资的公允价值很容易确定。A 公司可以使用什么会计方法？

1 分

通过净利润法确定公允价值

成本或可变现净值较低者

合并

权益法

公允价值选择权

公允价值选择权是在初始确认时，为了提供更相关的会计信息，企业可以将一项金融资产、一项金融负债或者一组金融工具(金融资产、金融负债或者金融资产及负债)指定为以公允价值计量且其变动计入当期损益的金融资产或金融负债，但该指定应当满足下列条件之一：

金融资产或金融负债能够消除或显著减少会计错配。

根据正式书面文件载明的企业风险管理或投资策略，以公允价值为基础对金融负债组合或金融资产和金融负债组合进行管理和业绩评价，并在企业内部以此为基础向关键管理人员报告。

企业将一项金融资产、一项金融负债或者一组金融工具(金融资产、金融负债或者金融资产及负债)指定为以公允价值计量且其变动计入当期损益的，一经做出不得撤销。

公允价值确定方式

1、有价证券按当时的可变现净值确定（见“可变现净值”）；

2、应收账款及应收票据按将来可望收取的数额，以当时的实际利率折现的价值，减去估计的坏账损失及催收成本确定；

3、完工产品和商品存货，按估计售价减去变现费用和合理的利润后的余额确定；

4、在产品存货，按估计的完工后产品售价减去至完工时尚需发生的成本、变现费用以及合理的利润后的余额确定；

5、原材料按现行重置成本确定；

6、固定资产应分不同情况进行处理：对尚可继续使用的固定资产，按同类生产能力的固定资产的现行重置成本计价，除非预计将来使用这些资产会对购买企业产生较低的价值；对于将要出售，或持有一段时间（但未使用）后再出售的固定资产，可按可变现净值计价；对于暂使用一段时间、然后出售的固定资产，在确认将来使用期的折旧后，按可变现净值计价。