This exercise illustrates the accounting passive equity investments in other companies (marketable securities of shares). He focuses on securities classified as trading securities and securities AFS. It is designed for use in an introductory course to enter the accounting records of commodity securities. It can be used as a separate exercise, or after the Berkshire Hathaway Inc-Intercorporate Investments (A) and (B) cases (UV1117 and UV1026). The instructor can also assign a technical note, "Accounting for marketable securities" (UV1132) to accompany the case. "Hide
by Luann J. Lynch Source: Exercises 2 pages. Publication Date: January 25, 2008. Prod. #: UV1128-PDF -ENG