Equity securities with readily determinable fair value

No definition available.

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- Definition

Impairment of investment.

+ References

No definition available.

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- Definition

Investment method carrying amount.

+ References

No definition available.

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- Definition

Number of equity shares with readily determinable fair value acquired during the period.

+ References

No definition available.

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- Definition

This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.

+ References

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- Definition

Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI), classified as current.

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- Definition

For each line item in the statement of financial position, the amounts of gains and losses from fair value changes included in earnings.

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- Definition

Amount of income (loss) for proportionate share of equity method investee's income (loss).

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- Definition

Cost of the investment.

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- Definition

The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.

+ References

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- Definition

Amount of cash outflow to acquire investments classified as other.

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- Definition

Cash inflow received as distributions, returns of capital, or sale proceeds from partnership interests held for investment purposes.

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