Intermediate Accounting - Chap012 pot

... income.”1 2-1 4Securities Available for SaleNet unrealized holding gains and losses from securities available-for-sale are reported in the equity section of the balance sheet.1 2-1 5Securities ... date.1 2-2 3Disclosures1 2-2 4Learning ObjectivesExplain what constitutes significant influence by the investor over the operating and financial policies of the investee.1 2-2 51 2-2 6When ... 1 2-1 0Securities Available-for-SaleAdjustments to fair value Adjustments to fair value are recorded as:are recorded...

Intermediate Accounting - Chap006 pot

... or determinable 6-2 5Some notes do not include a stated interest rate. We call these notes noninterest-bearing notes. Even though the agreement states it is a noninterest-bearing note, the ... as the interest rate. No Explicit Interest 6-2 6Statement of Financial Accounting Concepts No. 7“Using Cash Flow Information and Present Value in Accounting Measurements”The objective of valuing ... Cash Flow×Risk-Free Rate of InterestPresent Value Expected Cash Flow Approach 6-2 7Learning ObjectivesExplain the difference between an ordinary annuity and an annuity due. 6-2 8An annuity...

Intermediate Accounting - Chap007 pot

... uses:(a) the gross method.(b) the net method. 7-2 1Cash Discounts 7-2 2Learning ObjectivesDescribe the accounting treatment for merchandise returns. 7-2 3Sales ReturnsMerchandise returned by ... merchandise. 7-2 5Sales Returns and AllowancesSales Returns and Allowances is a contra account that reduces Sales Revenue in the current accounting period. 7-2 6Learning ObjectivesDescribe the accounting ... 7-1 0Learning ObjectivesDistinguish between the gross and net methods of accounting for cash discounts 7-1 1Credit sales require:Maintaining a separate...

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Intermediate Accounting - Chap009 potx

... %. 9-2 Learning ObjectiveUnderstand and apply the lower-of-cost-or-market rule used to value inventories. 9-3 0Retail Inventory Method - Average CostMatrix, Inc. uses the average cost retail ... the Cost-to-Retail %.The primary difference between this and our earlier, simplified example, is the inclusion of markups and markdowns in the computation of the Cost-to-Retail %. 9-2 Learning ... retail.4.4.Cost-to-retail % x Ending inventory at Cost-to-retail % x Ending inventory at retail = Estimated ending inventory at retail = Estimated ending inventory at cost.cost. 9-2 6Retail...

Intermediate Accounting - Chap011 potx

... ValueResidual ValueSum-of-the-Years’ Digits (SYD)1 1-2 102000400060008000100001200014000160001 2 3 4 5Life in YearsDepreciationSum-of-the-Years’ Digits (SYD)1 1-2 2Declining-Balance (DB) ... years.Sum-of-the-Years’-Digits (SYD)1 1-1 82Use this in your computation of SYD Depreciation for Years 1 & 2.Use this in your computation of SYD Depreciation for Years 1 & 2.Sum-of-the-Years’ ... is depreciation forthe first two years usingdouble-declining-balance?Double-Declining-Balance (DDB)1 1-2 5Double-Declining-Balance (DDB)1 1-2 6Accumulated UndepreciatedDepreciation Depreciation...

Tài liệu Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting ppt

... http://www.iasb.org/NR/rdonlyres/6BD0620 0-0 FC 6-4 3B4-B312-A918E333B65F/0/IAS7.pdf IAS 39 Financial Instruments: Recognition and Measurement http://www.iasb.org/NR/rdonlyres/339C384D-045B-47D7-AA8E-8D26DFA726FB/0/IAS39.pdf ... http://www.iasb.org/NR/rdonlyres/E366C16 2-1 7E 4-4 FBE-80EB-7A506A615138/0/Framework.pdf IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors http://www.iasb.org/NR/rdonlyres/F9A4C4D 6-4 C8 7-4 3C3-BF6 1-4 DC8CA8BC1A1/0/IAS8.pdf Exercises ... http://www.iasb.org/NR/rdonlyres/80B373BF-BB1 6-4 5AB-B3F 7-8 385CD4979EA/0/IAS1.pdf Unit 3 – Income Statement and Other Comprehensive Income 11 Incorporating IFRS into Intermediate Accounting Exercises 1....

Costing the Banking Services: A Management Accounting Approach potx

... Kerebel (1997, p.6 0-6 2), Helmi and Hindi (1996, p. 5-1 9), Blake (1996, p. 5-4 3), Ernst and Young (1995, p.12 3-1 40), Weiner (1995, p.3 7-3 8), Kimball (1993., p. 5-2 0), Mabberly (1992, p.1 7-7 9), Sapp, Crawford ... management accounting models", Management Accounting [US], February. p.1 3-1 8. [30] MÉRINDOL, N., OBADIA, S. [1998]: "Le choix de la méthode ABC", Banque, no.596. p. 2 6- 27. [31] ... Management Accounting, vol.7, no.1, p. 4 4-5 7. [38] REZAEE, Z. [1991]: "The relevance of managerial accounting concepts in the banking industry", The Journal of Bank Cost and Management Accounting, ...

UPDATE SUPPLEMENT—1996: INTERMEDIATE ACCOUNTING pptx

... stilldisclosethe pro-forma net income and pro-forma earnings per share (if presented), as if the fairvalue method had been used to account for the stock-based compensation cost. Illus-tration 1 7-5 illustrates ... Share Re-porting: Time for an Overhaul?’’ Accounting Horizons (September, 1989), pp. 2 1-2 7 which rec-ommends an expanded disclosure format but elimination of many of the computational proce-dures ... 2007 (Expiration date)Paid-in Capital—Stock Options 80,000Paid-in Capital from Expired Stock Options 80,000(80% ן 100,000)Paid-in Capital—Stock Options 176,000Paid-in Capital from Expired...

Predicting Material Accounting Misstatements* potx

... returnLaggedmarket-adjustedstock returnrett-1+ Previous year’s annual buy-and-holdreturn inclusive of delisting returnsminus the annual buy-and-holdvalue-weighted market returnBook-to-market bm ... leverage + Long-term Debt (DATA 9) ⁄ TotalAssets (DATA 6)Market-adjustedstock returnrett+ Annual buy-and-hold returninclusive of delisting returnsminus the annual buy-and-holdvalue-weighted ... lease obliga-tions following Ge 2007.Another off-balance-sheet activity is the accounting for pension obliga-tions and related plan assets for defined benefit plans. Firms have consider-able flexibility...

CORPORATE GOVERNANCE AND ACCOUNTING SCANDALS* pot

... at the 5% level in the two-tailed t-test (for the mean) or the Wilcoxontest (for the median).** Significantly different from zero at the 1% level in the two-tailed t-test (for the mean) or the ... isrrit ftthe 1-month Treasury bill rate in month t; is the month t return on thermtvalue-weighted index of all NYSE, AMEX, and NASDAQ stocks; isSMBtthe small- minus big-firm return, that ... that serious ac-counting problems tend to be self-unraveling and force a firm to restate itsfinancial reports. Under this assumption, firms in our control sample do nothave an accounting problem.Out...

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