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[疑難] 投資增值入帳問題

日月金

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1^# 大中小發表於 2007-10-13 09:25 只看該作者

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投資增值入帳問題

如果間一般有限公司買賣其他上市公司股票, 買入時$1-@10K股, 一路未放, 到YEAR-END時每股$3-, 到下年度以每股@2.50買出所有, 請新制下是否要當上年度是即時利潤? 那到下年度又如何做呢? THANK YOU.

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dejavu2003

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2^# 大中小發表於 2007-10-13 23:47 只看該作者

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引用:

原帖由 日月金 於 2007-10-13 09:25 AM 發表
如果間一般有限公司買賣其他上市公司股票, 買入時$1-@10K股, 一路未放, 到YEAR-END時每股$3-, 到下年度以每股@2.50買出所有, 請新制下是否要當上年度是即時利潤? 那到下年度又如何做呢? THANK YOU.

Investments in securities can be classified into two categories : financial assets and available for sale investments. Both are carried at fair value at balance date. Changes in fair value of financial assets are recognised in the income statement while changes in fair value of available for sale investmentare recognised in equity (ie Reserves).

In your example, the security is carried at fair value of $3 at the first balance date, resulting in an income of $2, while in the second balance date, there will be a loss of 50c charged to income.

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日月金

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3^# 大中小發表於 2007-10-14 12:28 只看該作者

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原帖由 dejavu2003 於 2007-10-13 23:47 發表

Investments in securities can be classified into two categories : financial assets and available for sale investments. Both are carried at fair value at balance date. Changes in fair value of ...

條數係咪咁入:

DR. SECURITIES INVESTMENT (BS) $10,000
CR. CASH & BANK (BS)                                  $10,000

YEAR END:

DR. SECURITIES INVESTMENT (BS) $20,000
CR. GAIN ON SECURITIES INVESTMENT (PL)       $20,000

NEXT YEAR:

DR. CASH & BANK (BS)                               $25,000
DR. LOSS OF SECURITIES INVESTMENT (PL) $5,000
CR. SECURITIES INVESTMENT 9BS)                               $30,000

請指教, 謝.

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dejavu2003

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4^# 大中小發表於 2007-10-14 22:12 只看該作者

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原帖由 日月金 於 2007-10-14 12:28 PM 發表

條數係咪咁入:

DR. SECURITIES INVESTMENT (BS) $10,000
CR. CASH & BANK (BS) $10,000

YEAR END:

DR. SECURITIES INVESTMENT (BS) $20,000
CR. G ...

They look good to me.

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ludityinspector

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5^# 大中小發表於 2007-10-20 02:12 只看該作者

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it really depends on the nature of the company: whether its primary business is securities trading or carry on a business which is other than securities trading. If the company is not trading securities as its main business (for example, a handbag manufacturer manufactures handbags as its ordinary course of business, and it is merely holding securties and selling them later), gain or loss is not realized until the securities are sold. In other word, no gain or loss (P/L) entry is need until the securities are sold. The journal entries should be like this as below:

Year end of year 1

DR. SECURITIES INVESTMENT (BS) $10,000
CR. CASH & BANK (BS)                                  $10,000

YEAR END of year 2:

DR. Cash             25,000
CR. securities                10,000
CR  Other income (P&L)  15,000

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fitman

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6^# 大中小發表於 2007-10-20 12:29 只看該作者

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多謝指教

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dejavu2003

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7^# 大中小發表於 2007-10-20 21:58 只看該作者

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引用:

原帖由 ludityinspector 於 2007-10-20 02:12 AM 發表
it really depends on the nature of the company: whether its primary business is securities trading or carry on a business which is other than securities trading. If the company is not trading secur ...

Are you sure this is the latest HKFRSs?