intermediate accounting (15th ed)(gnv64)

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

... Incorporating IFRS into Intermediate Accounting Issued by the IASB: ã International Financial Reporting Standards (IFRS) ã Interpretations originated from the International Financial Reporting ... two sets of standards. Unit 1 – Introduction 3 Incorporating IFRS into Intermediate Accounting Unit 1 – Introduction Why learn IFRS? International Financial Reporting Standards, commonly ... these materials is to allow the intermediate accounting student and their faculty members to get started incorporating the International Financial Reporting Standards in their course sooner...

UPDATE SUPPLEMENT—1996: INTERMEDIATE ACCOUNTING pptx

... to:1. Describe the accounting for the issuance,conversion, and retirement of converti-ble securities.2. Explain the accounting for convertiblepreferred stock.3. Contrast the accounting for stock ... followingsections discuss the accounting for stock otions under both the intrinsic and fair valuemethods as well as the political debate surrounding stock compensation accounting. ACCOUNTING FOR STOCK ... stock warrants issued withother securities.4. Describe the accounting for stock com-pensation plans under generally ac-cepted accounting principles.5. Explain the controversy involving stockcompensation...

Intermediate Accounting - Chap001 docx

... andExchangeCommissionwww.sec.govAmerican Accounting Association www.aaa-edu.orgGovernmental Accounting Standards Boardwww.gasb.orgFinancial ExecutivesInternationalwww.fei.org 1-3 Financial Accounting EnvironmentProfit-orientedcompaniesNot-for-profitentitiesHouseholdsProviders ... events. 1-1 4Accrual Accounting Revenue is recognized when earned.Expenses are recognized when incurred.Let’s reconsider the CarterCompany information.Cash Versus Accrual Accounting 1-7 Accounting ... thea. Accounting Principles Boardb. Securities and Exchange Commissionc. Financial Accounting Standards Boardd. American Institute of CPAs 1-1 3Cash Versus Accrual Accounting Accrual Accounting Revenue...

Intermediate Accounting - Chap002 pdf

... Entries 2-4 2Accrued LiabilitiesAfter posting, the accounts look like this:Beg. bal. - 5,000 5,500 Bal. 10,500 Salaries Expense - Beg. bal.5,500 5,500 Bal.Salaries Payable 2-4 8EstimatesThe ... trial balance. 2-3 8Unearned RevenuesAfter posting, the accounts look like this: - Beg. bal.250 1,000 750 Bal.Unearned Rent Revenue - Beg. bal.250 250 Bal.Rent Revenue 2-8 Source documentsRecord ... statements. Copyright â 2007 by The McGraw-Hill Companies, Inc. All rights reserved. Review of the Accounting Process2 Insert Book Cover Picture 2-2 7AssetExpenseUnadjustedBalanceCreditAdjustmentDebitAdjustmentPrepaid...

Intermediate Accounting - Chap003 ppt

... EquivalentsShort-term InvestmentsShort-term InvestmentsReceivablesReceivablesInventoriesInventoriesPrepaymentsPrepaymentsCashCashCash EquivalentsCash EquivalentsShort-term InvestmentsShort-term ... year or operating cycle, whichever is longerLong-Term LiabilitiesLong-Term Liabilities 3-1 9Disclosure NotesSummary of Significant Accounting PoliciesConveys valuable information about ... Noncurrent AssetsAssets 3-3 0Liquidity Ratios=Current ratioCurrent assetsCurrent liabilitiesMeasures a company’s ability to satisfy its short-term liabilities=Acid-test ratioQuick assetsCurrent...

Intermediate Accounting - Chap004 pptx

... in continuing operations. 4-3 3Type of Accounting ChangeDefinitionChange in Accounting PrincipleChange from one GAAP method to another GAAP methodChange in Accounting EstimateRevision ... depletion methods are accounted for the same way as a change in accounting estimate. 4-4 4Prior Period Adjustments Example 4-3 0During the year, Apex Co. experienced a loss of $75,000 due ... the future:ã Restructuring costsã Goodwill impairmentã Long-lived asset impairmentã In-process research and development 4-2 9Material events or transactionsUnusual in natureInfrequent...

Intermediate Accounting - Chap006 pot

... 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 ... of an ordinary annuity factor. 6-4 8Learning ObjectivesSolve for unknown values in annuity situations involving present value. 6-7 Compound Interest 6-2 2 Suppose a friend wants to borrow ... valuablethan a dollar to bereceived in one year. 6-2 6Statement of Financial Accounting Concepts No. 7“Using Cash Flow Information and Present Value in Accounting Measurements”The objective of valuing...

Intermediate Accounting - Chap007 pot

... The McGraw-Hill Companies, Inc. All rights reserved. Cash and Receivables7Insert Book Cover Picture 7-3 2Learning ObjectivesDescribe the two approaches to estimating bad debts. 7-3 1Allowance ... as follows:Income Statement Approach 7-2 6Learning ObjectivesDescribe the accounting treatment of anticipated uncollectible accounts receivable. 7-1 4Cash DiscountsSales are recorded at ... and disbursements. 7-2 5Sales Returns and AllowancesSales Returns and Allowances is a contra account that reduces Sales Revenue in the current accounting period. 7-1 0Learning ObjectivesDistinguish...

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Intermediate Accounting - Chap008 doc

... by The McGraw-Hill Companies, Inc. All rights reserved. Inventories:Measurement8 8-3 3Moving-Average Perpetual System$27,490.00 ữ (80 0-6 00+30 0-3 00+250+200+400) = $26.181 8-8 1Earnings ... Goods Sold 1,350 LIFO - Periodic System200 600 x $22.00 8-5 1FIFO - Perpetual SystemNote that this is the same COGS computed using the Periodic approach. 8-4 7FIFO - Perpetual SystemThe ... 8-1 3Comparison of Inventory Systems 8-9 Periodic Cost of Goods Sold EquationBeginning Inventory+ Net PurchasesCost of Goods Available for Sale - Ending Inventory= Cost of Goods Sold 8-4 9FIFO...

Intermediate Accounting - Chap009 potx

... the Cost-to-Retail %. 9-4 7Learning ObjectiveExplain the appropriate accounting treatment required when a changein inventory method is made. 9-5 4 Appendix 9PurchaseCommitments 9-2 7Retail ... systemand is a calendar year-end company.Let’s make the journal entries for these commitments. 9-4 8Changes in Inventory MethodRecall that most voluntary changes in accounting principles are ... June 1 is 100 and at June 30the index is 102. Estimate ending inventory. 9-3 7Retail Inventory Method - Average LCMx 9-2 6Retail Inventory MethodMatrix, Inc. uses the retail method to estimate...

Intermediate Accounting - Chap011 potx

... 1 1-8 Time-based MethodsStraight-line (SL)Accelerated MethodsSum-of-the-years’ digits (SYD)Declining Balance (DB)Time-based MethodsStraight-line (SL)Accelerated MethodsSum-of-the-years’ ... (SL)Accelerated MethodsSum-of-the-years’ digits (SYD)Declining Balance (DB)Activity-based methodsUnits-of-production method (UOP).Activity-based methodsUnits-of-production method (UOP).Group ... Depreciation 1 1-3 6Learning ObjectivesCalculate the periodic depletion of a natural resource. 1 1-2 5Double-Declining-Balance (DDB) 1 1-6 0Change in Depreciation MethodDepreciation - 2004 160,000$...

Intermediate Accounting - Chap012 pot

... unspecified period of time.period of time.Reporting Categories for InvestmentsHeld-to-maturity Held-to-maturity (HTM) securities (HTM) securities are investments in are investments in ... the ability to hold the ability to hold until they mature.until they mature.Held-to-maturity Held-to-maturity (HTM) securities (HTM) securities are investments in are investments in ... extraordinary item. 1 2-2 1Trading SecuritiesUnrealized holding gains and losses from trading securities are reported on the income statement. 1 2-2 3Disclosures 1 2-2 8Equity Method1....

intermediate accounting key

... 9-28 Copyright â 2010 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 13/e, Solutions Manual (For Instructor Use Only) EXERCISE 9-13 (Continued) ... (5,300)Fire loss on inventory $131,800 Copyright â 2010 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 13/e, Solutions Manual (For Instructor Use Only) 9-41 TIME AND PURPOSE OF PROBLEMS ... the individual item approach. 9-46 Copyright â 2010 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 13/e, Solutions Manual (For Instructor Use Only) PROBLEM 9-3 (a)...

intermediate accounting 17th ed. - e. stice, et al., (cengage, 2010)

... . . . . . . . 405 Accounting for Long-Term Construction-Type Contracts . . . . . . . . . . . . . . . . . . . . 406Using Percentage-of-Completion Accounting: Cost-to-Cost Method . . . . . . ... special-purpose entities (SPEs) as a form of off-balance-sheet-financing. With off-balance-sheet financ-ing, a company, such as Enron, is able to borrow money to finance the acquisition of assets, ... Percentage-of-Completion Accounting . . . . . . . . . . . . . 404Necessary Conditions to Use Percentage-of-Completion Accounting . . . . . . . . . . . 404Measuring the Percentage of Completion...

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intermediate accounting (15th ed)(gnv64)

... contains quotations from Accounting Research Bulletins, Accounting Principles Board Opinions, Accounting Principles Board Statements, Accounting Interpretations, and Accounting Terminology Bulletins,copyright ... financial accounting standards and disclosure policies. He haspublished scholarly articles in The Accounting Review, Journal of Accounting andEconomics, Research in Accounting Regulation, and Accounting ... boardsof The Accounting Review, Accounting Horizons, and Issues in Accounting Education. He has served as president ofthe Financial Accounting and ReportingSection, the Financial Accounting StandardsCommittee...

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