QS 15-12 Describing investments in securities LO C2

Complete the following descriptions by selecting the appropriate option:

OPTIONS:

-amortized Cost

-consolidation

-cost value

-current (or short-term)

-discounted future value

-equity method

-fair value

-interest revenue (or interest earned)

-parent

-subsidiary

1. Equity securities that give an investor significant influence are accounted for using the 2. Available-for-sale debt securities are reported on the balance sheet at 3. Trading securities are classified as 4. Accrual of interest on bonds held as long-term investments requires a credit to assets and The controlling investor (more than 50% ownership) is called the the investee company is called the