Debt Equity investments

1. Explain the importance of intent when a company holds debt securities in another company. Address accounting treatment as intent changes.
2. Explain classifications of non-influential equity, if any, as well as accounting treatment.
3. If a Company holds 20% but less than 50% of the securities of another company, how is the investment accounted for? What is the method used.
4. If dividends are received due to the equity investment in a 20% to 50% owned company, are the dividends considered income? How is the dividend accounted for?
5. When a Company buys 50% of more of another company what steps must it take before making the initial balance sheet consolidation entry using the acquisition method..
6. What is Goodwill and what must be done annually to justify its existence?