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Investments (Equity Investment (between 20%-50% (metode equity, not…

- - - - Fair value
      - Recognized in net income
      - Devidend delclared, gain and losses from sale
    - - Fair value
      - Recognized in OCI
      - Devidend delclared, gain and losses from sale
- - - - applied on instrument by instrument basis
      - generally available only at the time a company first purchases
    - - Adjust the amortized cost to fair value
      - unrealized holding gain or loss reported
  - - - carrying amount plus accrued interest
      - the expected future cash flows discounted
    - - debit to the Debt Investments account
      - crediting Recovery of Impairment Loss