Intermediate Accounting - Chap001 docx

... flows. 1-1 1Cash Versus Accrual Accounting Cash Basis Accounting 1-1 2Cash Versus Accrual Accounting Cash flows in any one year may not be apredictor of future cash flows.Cash Basis Accounting 1-1 3Cash ... information.Cash Versus Accrual Accounting 1-1 5Learning ObjectivesDefine generally accepted accounting principles (GAAP) and discuss the historical development of accounting standards. 1-1 6The Development ... presentEvolution of Standard-Setting Process1938 – 1959: Committee on Accounting Procedures (CAP)1959 – 1973: Accounting Principles Board (APB) 1-1 8Current Standard Setting - FASBwww.fasb.orgSupported...

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Tài liệu New english file workbook pre-intermediate part 7 docx

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Tài liệu New english file workbook pre-intermediate part 8 docx

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Tài liệu Reading upper intermediate part 7 docx

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Tài liệu Reading upper intermediate part 8 docx

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Tài liệu Professional english business intermediate part 9 docx

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Tài liệu Professional english business intermediate part 11 docx

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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....

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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...

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Intermediate Accounting - Chap002 pdf

... entry to the Cash ledger account. 2-1 4Posting Journal Entries1 2-1 5Posting Journal Entries2 3 2-1 6Posting Journal Entries45 2-1 76Posting Journal Entries 2-1 8Posting Journal EntriesPost ... entry.$2,000 - $1,200 = $800 supplies used 2-2 9After posting, the accounts look like this:Prepaid ExpensesBeg. bal. - 2,000 800 Bal. 1,200 SuppliesBeg. bal. - 800 Bal. 800 Supplies Expense 2-2 The ... account.1 2-1 9Posting Journal Entries23Copyright © 2007 by The McGraw-Hill Companies, Inc. All rights reserved. Review of the Accounting Process2 Insert Book Cover Picture 2-2 0Posting...

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