Chapter 17 – Investments. After completing this chapter, students will be able to: Identify the three categories of debt securities and describe the accounting and reporting treatment for each category, understand the procedures for discount and premium amortization on bond investments, identify the categories of equity securities and describe the accounting and reporting treatment for each category. | Lecture Intermediate accounting (IFRS 2nd edition): Chapter 17 - Kieso, Weygandt, Warfield
