Intermediate Accounting - Chap004 pptx

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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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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