Question #63
Reading: Reading 8 Intercorporate Investments
PDF File: Reading 8 Intercorporate Investments.pdf
Page: 27
Status: Unattempted
Part of Context Group: Q63-65
First in Group
Shared Context
Question
If Zeisler were to account for the Market Square Corporation shares as FVPL, assuming that the securities do not change in value between the December 15th meeting and the end of the year, the carrying amount of these shares on Zeisler's December 31, 2009 balance sheet would be:
Answer Choices:
A. $2.50 million
B. $2.75 million
C. $3.50 million
Explanation
Regardless of the FVOCI or FVPL classification, securities are carried at fair market value:
100,000 shares × $35 per share = $3,500,000.