Yesterday, Wednesday, 17November 2010, I read an article on yahoo news about 15 years carrying PT Telkom on the NYSE. NYSE is the capital market in the United States in which investors who have funds that are not used temporarily to make buying and selling in those markets. Buying and selling in the stock market is an investment in the short term. As we know that investments can be either long or short term investment.
I will discuss this investment in terms of accounting and taxation. Companies can invest funds idle for a while time. This investment must have a market value, liquid and mature. Short-term investments are also not intended to control a company.
In terms of accounting records and reporting will be governed by it. His record company at cost so if there is a cost brokerage commissions and stamp duty was also incorporated into the component cost. For reporting on the financial statements which method to use the lower of market price and its acquisition.
In terms of taxation, to companies that conduct trading on stock market capital gains are subject to final income tax.
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