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• W2993973412 abstract "If your company or client is required to track the current market value of securities it owns, then you know what an irksome, time-consuming task that can be. But now, with the help of the Internet, the task can be accomplished almost automatically. Under Financial Standards Board Statement no. 115, for Certain Investments in Debt and Equity Securities, businesses must account for the securities in their financial statements. Using two computer tools--the Internet and spreadsheet software--you can do the job with little more than a few mouse clicks. Statement no. t15 applies to all investments in debt and equity securities with readily determinable fair values. (For more details, see FASB 115: It's Back to the Future for Market Value Accounting JofA, Sept.93, page 49.) It requires companies to classify all securities investments that are not accounted for under the equity method into three categories: trading, available for sale or held to maturity. On top of that, companies must use a market value approach to account for investments held for trading or available for sale. Under that approach, companies must periodically adjust their investments to fair market value. A valuation allowance account is then used to adjust investments in securities to market value on the balance sheet. The primary difference between accounting for investments held for trading and accounting for available-for-sale investments is that any holding gain or loss to adjust the investment to market value is shown on the income statement for trading shares, while available-for-sale stocks' accumulated holding gains or losses are reported as a separate component of shareholders' equity on the balance sheet. LET'S GO TO THE INTERNET While the Internet has several portfolio programs--America Online, for example, has a popular one--we selected one developed by Ethos Corp. This site allows a company to create, at no charge, a customized portfolio list of stocks and mutual funds, and all prices are updated automatically. When needed, this information can be imported into a spreadsheet template that generates accounting information in compliance with Statement no. 115. An. example spreadsheet template, together with instructions on how to access this information service and transport the data, is detailed below. We chose to work with Microsoft's Excel 5.0 for Windows. However, with some modification to the parsing technique, a template of this type can be used in any popular spreadsheet. There are two worksheets in this template: Trading Stock (see exhibit 1, below), which contains the formulas, and the parsing worksheet in which you paste market information copied from the Internet. The only column in which you enter data directly is labeled Allowance at 12/31/95. Here you enter the valuation allowance for the previous year. The other columns contain formulas that retrieve information from the parsing page. To get the latest market information, tap into the Internet and go to http://www.irnet.com/pages/login.htp. This Web page (exhibit 2, above) asks for a login name and a password. If you are new to this Web page and do not have a login name and password, pull up the screen that invites you to join at no charge. After entering a unique login/password combination, press the button labeled SUBMIT, which brings up a screen (see exhibit 3, above) that asks you to customize either a stock or mutual fund portfolio. After selecting one, you are presented with a screen (exhibit 4, page 43) that invites you to enter each security;s symbol, the quantity and the purchase price. BOOKMARK THE ADDRESS Each login/password combination entitles you to obtain market information for up to 15 stocks and 15 mutual funds. Companies can track additional securities simply by registering under different login/password combinations. Each time you enter a line on your portfolio, press the UPDATE button. …" @default.
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• W2993973412 title "Taking Stock on the Internet" @default.
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