當(dāng)投資公司對(duì)被投資公司經(jīng)營(yíng)活動(dòng)無(wú)影響能力時(shí)采用的長(zhǎng)期股權(quán)投資會(huì)計(jì)處理方法,即投資公司的長(zhǎng)期股權(quán)投資賬戶,按原始取得成本入賬后,始終保持原資金額,不隨被投資公司的營(yíng)業(yè)結(jié)果發(fā)生增減變動(dòng)的一種會(huì)計(jì)處理方法。成本法(cost approach)房地產(chǎn)估價(jià)方法之一,指求取估價(jià)對(duì)象在估價(jià)時(shí)點(diǎn)的重置價(jià)格或重建價(jià)格,扣除折舊,以此估算估價(jià)對(duì)象的客觀合理價(jià)格或價(jià)值的方法。今天高頓網(wǎng)校USCPA小編就來(lái)簡(jiǎn)單介紹一下USCPA考試中的成本法相關(guān)考點(diǎn)。
  Cost Method(AFS method)
  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)
  考點(diǎn)
  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.