Chapter 12 is the last chapter in Intermediate Accounting that deals specifically with assets. The specific asset covered is Investments, which can be either debt securities or equity securities. The chapter makes a distinction between situations where the investor lacks significant influence and situations where the investor has significant influence.
The Chapter 12 lecture is broken down into two separate parts. Part 1 deals with investments in debt securities and investments in equity securities where the investor lacks significant influence. Part 2 focuses on investments in equity securities where the investor has significant influence. To access the content, click on the respective links below:
- Part 1 lecture(29:29 minutes) – PowerPoint Handout
- Part 2 lecture(11:01 minutes) – PowerPoint Handout
Assigned Exercises
- Exercise 12-1(3:25 minutes) – PowerPoint Handout
- Exercise 12-2(3:50 minutes) – PowerPoint Handout
- Exercise 12-5 (4:43 minutes) – PowerPoint Handout
- Exercise 12-7(4:14 minutes) – PowerPoint Handout
- Exercise 12-9 (2:37 minutes) – PowerPoint Handout
- Exercise 12-10(4:25 minutes) – PowerPoint Handout
- Exercise 12-18(2:18 minutes) – PowerPoint Handout
- Exercise 12-19(2:29 minutes) – PowerPoint Handout
- Exercise 12-22(2:21 minutes) – PowerPoint Handout
- Exercise 12-23(2:56 minutes) – PowerPoint Handout
Assigned Problems:
- Problem 12-2(5:10 minutes) – PowerPoint Handout
- Problem 12-3 (5:10 minutes) – PowerPoint Handout
- Problem 12-10(3:48 minutes) – PowerPoint Handout
- Problem 12-13(4:00 minutes) – PowerPoint Handout