NAMA : RAHMAT DARMAWAN

MIND MAPPING NIM : K7718062

INVESTMENTS

DEBT
INVESTMENTS

CLASSIFICATION AND CATEGORIES OF

MEASUREMENT OF COMPANIES GROUP DEBT
FINANCIAL ASSETS INVESTMENTS

HOLD-FOR-COLLECTION

• AMORTIZED COST
WHAT IS THE COMPANY'S
BUSINESS MODEL FOR
MANAGING ITS FINANCIAL HOLD-FOR-COLLECION
ASSETS ?
AND SELLING
• FAIR VALUE

CASH FLOW
CHARACTERISTIC? TRADING

• FAIR VALUE

E17-1

A. 2 (Debt Investment at fair value)

B. 4 (Non- trading equity investments)
C. 2 (Debt Investment at fair value)
D. 1 (Debt Investment at amortized cost)
E. 1 (Debt Investment at amortized cost)
F. 4 (Non-trading equity invesments)
P17-1

(a) December 31, 2008 Debet Kredit

Debt Investments 108,660

Cash 108,660
(b) December 31, 2009

Cash 7,000
Debt Investments 1,567
Interest Revenue 5,433
(c) December 31, 2011
Cash 7,000
Debt Investments 1,728
Interest Revenue 5,272
(d) December 31, 2008

Debt Investments 108,660

Cash 108,660
(e) December 31, 2009

Cash 7,000
Debt Investments 1,567
Interest Revenue 5,433
Unrealized Holding Gain or 593
Loss— Income ($107,093 –
$106,500)
Securities Fair Value 593
Adjustment
(f) December 31, 2011

Cash 7,000
Debt Investments 1,728
Interest Revenue 5,272
Amortized Cost Fair Value Unrealized Gain
(Loss)
Spangler company, 7% 103,719 105,650 1,931
bonds previuos securitties
fair value
Securities fair value 2,053
adjusment, ( 107,500 –
105,447 )
(122)

Unrealized holding gain/loss-Income 122

Securities Fair Value Adjusments 122