Fill in the Blank Questions
163. ___________________________ are investments in securities that management intends to convert to cash within one year or the operating cycle, whichever is longer, and are readily convertible to cash.
164. __________________________ are investments in securities that are not readily convertible to cash or are not intended to be converted to cash in the short-term.
165. _________________________ are investments that are both readily converted to known amounts of cash and mature within three months.
166. An investing company that owns more than ________ of another (investee) company's voting stock is presumed to have controlling influence over the investee.
167. Short-term investments in held-to-maturity debt securities are accounted for using the ___________________________.
168. Long-term investments in held-to-maturity debt securities are accounted for using the ___________________________.
169. Investments in equity securities where the investor has a significant, but not controlling, influence are accounted for using the _______________ method.
170. Investments in equity securities where the investor has a controlling influence are accounted for using the ________________________________.
171. ________________________ refers to all changes in equity for a period except for those due to investments and distributions to owners.
172. Foreign exchange rates fluctuate due to changing _______________ and ___________ conditions.