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    Debt Invetment: Summary: Investment

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    Ephine Putri
    This document summarizes the accounting treatment for debt investments classified as either "held to maturity" or "trading/available for sale". For investments held to maturity, debt investments are recorded at amortized cost, with interest revenue recognized over the life of the investment. Adjustments are made at year-end for any premium or discount. For investments classified as trading or available for sale, debt investments are recorded at fair value, with changes in fair value and interest revenue recognized in income. An example is provided to illustrate the accounting entries for a held to maturity debt investment over its term.

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    Debt Invetment: Summary: Investment

    Uploaded by

    Ephine Putri
    56 views3 pages
    This document summarizes the accounting treatment for debt investments classified as either "held to maturity" or "trading/available for sale". For investments held to maturity, debt investments are recorded at amortized cost, with interest revenue recognized over the life of the investment. Adjustments are made at year-end for any premium or discount. For investments classified as trading or available for sale, debt investments are recorded at fair value, with changes in fair value and interest revenue recognized in income. An example is provided to illustrate the accounting entries for a held to maturity debt investment over its term.

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    6. DEBT INVESTMET OK

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    This document summarizes the accounting treatment for debt investments classified as either "held to maturity" or "trading/available for sale". For investments held to maturity, debt investments are recorded at amortized cost, with interest revenue recognized over the life of the investment. Adjustments are made at year-end for any premium or discount. For investments classified as trading or available for sale, debt investments are recorded at fair value, with changes in fair value and interest revenue recognized in income. An example is provided to illustrate the accounting entries for a held to maturity debt investment over its term.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    56 views3 pages

    Debt Invetment: Summary: Investment

    Uploaded by

    Ephine Putri
    This document summarizes the accounting treatment for debt investments classified as either "held to maturity" or "trading/available for sale". For investments held to maturity, debt investments are recorded at amortized cost, with interest revenue recognized over the life of the investment. Adjustments are made at year-end for any premium or discount. For investments classified as trading or available for sale, debt investments are recorded at fair value, with changes in fair value and interest revenue recognized in income. An example is provided to illustrate the accounting entries for a held to maturity debt investment over its term.

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    SUMMARY : INVESTMENT

    DEBT INVETMENT
    HELD TO MATURITY: TRADING/AVAILABLE FOR SALE:
    AMORTIZED COST FAIR VALUE
    Pada tanggal investasi sama
    Debt investment- aset
    Cash
    (sebesar nilai pembelian)
    Pada saat penerimaan bunga: jika debt dibeli pada harga diskon sama
    Cash
    Debt investment
    Interest revenue
    Pada saat penerimaan bunga: jika debt dibeli pada harga premium
    Cash
    Debt investment
    Interest revenue

    Penyesuaian akhir tahun (jika diskon)/ Sama


    Interest receivable
    Debt investment Ditambah penyesuaian akhir tahun untuk debt berdasarkan nilai vair
    Interest revenue value (jika
    Penyesuaian akhir tahun (jika premium) Fair value adjustment
    Interest receivable Unrealized holding gain or loss_income
    Debt investment Atau jika fair value < nilai buku:
    Interest revenue
    Unrealized holding gain or loss_income
    Fair value adjustment

    Pada saat penjualan (jika gain)


    Cash
    Interest revenue
    Debt invetment
    Gain
    Pada saat penjualan (jika loss)
    Cash
    Loss
    Interest revenue
    Debt invetment

    1
    Latihan:
    Roche Group (CHE) purchase $2.000.000 at the beginning of 2015 at discount by paying $1.805.626. The bonds have a four-year term, rate of
    interest of 6 percent. Interest is payable annually dec, 31. Fair value of the bond at december 31, 2015 is $1.900.000. The following schedule
    amortizaion of bond.

    HELD TO MATURITY: TRADING/AVAILABLE FOR SALE:


    AMORTIZED COST FAIR VALUE
    Pada tanggal investasi

    Debt investment
    Cash

    Penyesuaian akhir tahun

    AMORTIZED COST FAIR VALUE


    December 31, December 31
    Statement of financial position Income statement Statement of financial position Income statement
    Long term investment Other income and expenses Investment Other income and expenses
    Debt investment Interest revenue Debt investment Interest revenue
    Current Asset Current asset Unrealized holding gain
    Interest receivable Interest receivable

    2
    DEBT INVENTMEN
    1.800
    42.505

    2.000

    Debt inve

    CA. 17.7

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