Chapter 11

Cash, Loans, and Investments

The information contained in this chapter does not necessarily represent the views of Crowe Horwath LLP.

Michael A. Antonetti, CPA, CMA

Crowe Horwath LLP

11.1 Introduction to Cash

(a) Nature and Importance of Cash

(b) Cash Accounting and Control

(c) Misrepresented Cash Balances

11.2 Accounting for and Reporting Cash

(a) Definition of Cash

(b) Classification and Presentation

(c) Restricted Cash

(d) Bank Overdrafts

(e) Foreign Balances

(f) Compensating Cash Balances

(i) Disclosure

(ii) Segregation in the Balance Sheet

(g) Unused Lines of Credit

(i) Fee Paid for Future Credit Availability

(ii) Disclosure

(h) Concentration of Credit Risk

(i) Fair Value Disclosures

11.3 Loans

(a) Introduction

(b) Recognition and Measurement

(c) Loan Impairment and Income Recognition

(i) Impairment Measurement Guidelines

(ii) Income Recognition

(d) Troubled Debt Restructurings

(e) Notes Received for Capital Stock

(f) Disclosures

11.4 Debt Securities

(a) Introduction

(b) Initial Recognition and Measurement

(i) Held to Maturity

(ii) Trading

(iii) Available for Sale

(c) Accounting After Acquisition

(i) Held to Maturity

(ii) Trading

(iii) Available for Sale

(iv) Transfers Between Categories

(d) Impairment

(e) Disclosures

11.5 Equity Securities

(a) Introduction

(b) Initial Recognition and Measurement

(c) Accounting After Acquisition

(d) Impairment

(e) Transfers Between Categories

(f) Disclosures

11.6 Sources and Suggested References

11.1 Introduction to Cash

(a) Nature ...

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