Intermediate Accounting - Chap003 ppt

Intermediate Accounting - Chap003 ppt

... amortization © 3-1 2 Learning Objectives Identify and describe the two balance sheet liability classifications. 3-1 3 (In milions) 2004 2003 Liabilities: 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...

Ngày tải lên: 20/03/2014, 17:20

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Intermediate Accounting - Chap004 pptx

... 4-1 0 Income Statement (Multiple-Step) { Non- operating Items { Gross Profit { Proper Heading Operating Expenses { 4-1 1 Learning Objectives Describe earnings ... the future: • Restructuring costs • Goodwill impairment • Long-lived asset impairment • In-process research and development 4-1 6 Operating Income and Earnings Quality Restructuring Costs Costs ... cumulative effec...

Ngày tải lên: 20/03/2014, 17:20

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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 Estima...

Ngày tải lên: 18/02/2014, 01:20

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UPDATE SUPPLEMENT—1996: INTERMEDIATE ACCOUNTING pptx

... stilldisclose the pro-forma net income and pro-forma earnings per share (if presented), as if the fair value 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 th...

Ngày tải lên: 06/03/2014, 21:20

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