Marketable Securities and Investment Securities (net): The statement of cash flows classifies net…

Marketable Securities and Investment Securities (net): The statement of cash flows classifies net purchases and sales of marketable securities (current asset) and investment securities (noncurrent asset) as investing transactions. The net changes in these accounts on the projected balance sheets determine the cash flow amounts for these items on the statement of cash flows. Some error in the implied cash flow amount from investment securities can occur. This change should be increased (become less negative) for the excess (if any) of equity earnings over dividends received from noncontrolled affiliates (which is a non-cash increase in this asset amount). Similarly, the excess of equity earnings over dividends received also should be subtracted from net income in the operating section of the statement of cash flows. Rather than making assumptions about this relatively immaterial item (the effects of which completely offset each other), we simply treat the entire change in investments as an investing transaction. This choice means that cash flows from operating activities may be slightly overstated and cash flows from investing activities may be slightly understated by an equivalent amount but that the net change in cash each year is not affected.

Place your order
(550 words)

Approximate price: $22

Calculate the price of your order

550 words
We'll send you the first draft for approval by September 11, 2018 at 10:52 AM
Total price:
The price is based on these factors:
Academic level
Number of pages
Basic features
  • Free title page and bibliography
  • Unlimited revisions
  • Plagiarism-free guarantee
  • Money-back guarantee
  • 24/7 support
On-demand options
  • Writer’s samples
  • Part-by-part delivery
  • Overnight delivery
  • Copies of used sources
  • Expert Proofreading
Paper format
  • 275 words per page
  • 12 pt Arial/Times New Roman
  • Double line spacing
  • Any citation style (APA, MLA, Chicago/Turabian, Harvard)

Our guarantees

Delivering a high-quality product at a reasonable price is not enough anymore.
That’s why we have developed 5 beneficial guarantees that will make your experience with our service enjoyable, easy, and safe.

Money-back guarantee

You have to be 100% sure of the quality of your product to give a money-back guarantee. This describes us perfectly. Make sure that this guarantee is totally transparent.

Read more

Zero-plagiarism guarantee

Each paper is composed from scratch, according to your instructions. It is then checked by our plagiarism-detection software. There is no gap where plagiarism could squeeze in.

Read more

Free-revision policy

Thanks to our free revisions, there is no way for you to be unsatisfied. We will work on your paper until you are completely happy with the result.

Read more

Privacy policy

Your email is safe, as we store it according to international data protection rules. Your bank details are secure, as we use only reliable payment systems.

Read more

Fair-cooperation guarantee

By sending us your money, you buy the service we provide. Check out our terms and conditions if you prefer business talks to be laid out in official language.

Read more
error: Content is protected !!