Investments that are to be sold in the very near future with the intent of generating profits on price changes
Another name for short-term investments
The accounting method used to determine the carrying amount of short-term investment in bonds
Separate asset category reported on the balance sheet between current assets and property, plant, and equipment
Ownership of more than 50% of an investee company's voting shares
An investor company that generally owns more than 50 percent of the voting shares of a subsidiary company.
The method used to account for investments in which the investor has 20% to 50% of the investee's voting shares and can significantly influence the decisions of the investee
A separate entity or project owned and operated by a small group of businesses
An investee company in which the parent company owns more than 50% of the voting shares
The accounting method used for joint ventures
Financial statements of the parent company plus those of majority-owned subsidiaries as if the combination were a single legal entity
A subsidiary company's equity that is held by shareholders other than the parent company
The accounting method used to determine the carrying amount of long-term investment in bonds
For the investor amortizing a bond discount requires a _________ journal entry
Protecting oneself from losing money in one transaction by engaging in a counterbalancing transaction
Major determinant of currency exchange rates
The exchange rate of a currency that is falling relative to other nations' currencies is described as a
short-term investments
parent company
weak currency
joint venture
hedging
subsidiary company
equity method
amortized cost
marketable securities
credit
the ratio of a country's imports to its exports
controlling interest
fair value or market value
proportionate consolidation
strong currency
non-controlling interest
consolidated statements
long-term investments
debit
