GAAP Policies and Procedures, Second Edition

Chapter 7. Investments

Definitions of Terms			180
Concepts and Examples			181
	Accounting for Marketable Equity Securities		181
	Transfers between Available-for-Sale and Trading Investments		183
	Accounting for Investments in Debt Securities		183
	Transfers of Debt Securities among Portfolios		184
	Recognition of Deferred Tax Effects on Changes in Investment Valuations		185
	The Equity Method of Investment Accounting		185
Decision Trees			188
	Accounting for Gains or Losses on Securities		188
Policies			188
	Funds Investment Policies		188
	Accounting for Marketable Equity Securities		189
	Transfers between Investment Portfolios		190
	Accounting for Investments in Debt Securities		190
	Transfers of Debt Securities among Portfolios		190
	The Equity Method of Accounting for Investments		191
Procedures			191
	Funds Investment Procedure		191
	Transfers between the Available-for-Sale and Trading Portfolios		191
	The Equity Method of Accounting for Investments		192
Controls			193
	Transfers between Available-for-Sale and Trading Investments		193
	Transfers of Debt Securities among Portfolios		193
	The Equity Method of Accounting for Investments		194
Forms and Reports			195
	Investment Approval Form		195
	Bond Ledger Sheet		196
	Stock Ledger Sheet		196
	Report on Investment Position		197
	Report on Amortization of Allocated Asset Valuation		197
Footnotes			198
	Disclosure of Cash Deposits in Excess of FDIC Insurance Limits		198
	Disclosure of Change in Reported Method of Investment		198
	Disclosure of Investments		198
	Disclosure of Reduction in Market Value of Equity Investments		200
	Disclosure of ...