intercorporate investments
{"Image DocumentName": "intercorporate investments", "Image ImageDescription": "Intercorporate investments include investments in the debt and equity securities of other companies. Reasons for investing in other companies: To achieve additional profitability. To enter new markets through companies established in those areas. To diversify. To obtain competitive advantages. The classification of intercorporate investments is based on the degree of influence or control that the investor is able to exercise over the investee. LOS. Describe the classification, measurement, and disclosure under International Financial Reporting Standards (IFRS) for (1) investments in financial assets, (2) investments in associates, (3) joint ventures, (4) business combinations, and (5) special purpose and variable interest entities. Pages 717\u2013720. Examples of intercorporate investments include. IBM\u2019s acquisition of a sizable portion of Intel\u2019s stock to ensure a supply of components. Coca-Cola\u2019s acquisition of a bottling company to gain cost advantage. Copyright \u00a9 2013 CFA Institute.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}