個案資料
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Equipment Manufacturing Inc.
內容大綱
A heavy equipment manufacturing firm is considering three different levels of investment in a professional services firm that performs consulting engineering work for industrial firms. To assess the impact of the different levels of investment, financial statements need to be prepared using generally accepted accounting principles (GAAP), for one year after the planned investment.
學習目標
To examine the accounting procedures associated with the implementation of the three generally accepted accounting alternatives for long-term intercorporate investments. The exercise requires use of the cost and equity methods as well as going through a relatively straightforward consolidation. The target audience is for potential users of corporate financial reports rather than accounting majors, although, it might provide a useful introduction to accounting for intercorporate investments for both audiences.