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Subject 1. Basic Corporate Investment Categories PDF Download
Intercorporate investments refer to the ownership of the securities (debt or equity) of one firm by another firm. These investments may be made to temporarily invest excess funds or for strategic purposes such as alliances (R&D joint ventures, sharing of production facilities, and vertical or horizontal integration), or acquisitions (gaining control of another company in a parent-subsidiary relationship).

The problems of accounting for intercorporate investments involve classification (current or non-current), measurement (valuation) and disclosure (accounting methods used). All methods for accounting for investments in other securities recognize dividends and interests as income in the year they are earned.

User Contributed Comments 3

User Comment
quanttrader damn, I don't remember these reporting category methods at all
birdperson this chart is everything.
diptaneal Is Consolidate Method same as acquisition method in case of Business Combinations?
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I am using your study notes and I know of at least 5 other friends of mine who used it and passed the exam last Dec. Keep up your great work!


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