Intermediate Accounting - Chap003 ppt

... amortization© 3-1 2Learning ObjectivesIdentify and describe the two balance sheet liability classifications. 3-1 3(In milions) 2004 2003Liabilities:Current liabilities: Current portion of long-term ... current liabilities 4,732 3,335 Long-term debt, less current portion 2,837 1,709 Other long-term liabilities Deferred income taxes 1,181 882 768 657 Self-insurance accruals 591 536 Deferred ... satisfied within one year or operating cycle, whichever is longerLong-Term LiabilitiesLong-Term Liabilities 3-1 6(In millions, except shares) 2004 2003Common Stockholders' Investment:Common...

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Intermediate Accounting - Chap004 pptx

... 4-1 0Income Statement (Multiple-Step){Non- operating Items{Gross Profit{Proper HeadingOperating Expenses{ 4-1 1Learning ObjectivesDescribe earnings ... the future:• Restructuring costs• Goodwill impairment• Long-lived asset impairment• In-process research and development 4-1 6Operating Income and Earnings QualityRestructuring CostsCosts ... cumulative effect of a change in accounting principle, was eliminated from separate reporting by a new accounting standard in 2005. Copyright © 2007 by The McGraw-Hill Companies, Inc. All rights...

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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...