Intermediate Accounting - Chap012 pot
Intermediate Accounting - Chap012 pot
... income.” 1 2-1 4 Securities Available for Sale Net unrealized holding gains and losses from securities available-for-sale are reported in the equity section of the balance sheet. 1 2-1 5 Securities ... date. 1 2-2 3 Disclosures 1 2-2 4 Learning Objectives Explain what constitutes significant influence by the investor over the operating and financial policies of the investee. 1 2-...
Ngày tải lên: 25/03/2014, 12:20
Intermediate Accounting - Chap006 pot
... or determinable 6-2 5 Some 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 ... as the interest rate. No Explicit Interest 6-2 6 Statement of Financial Accounting Concepts No. 7 “Using Cash Flow Information and Present Value in Accounting Measurements” The objecti...
Ngày tải lên: 20/03/2014, 17:20
Intermediate Accounting - Chap007 pot
... uses: (a) the gross method. (b) the net method. 7-2 1 Cash Discounts 7-2 2 Learning Objectives Describe the accounting treatment for merchandise returns. 7-2 3 Sales Returns Merchandise returned by ... merchandise. 7-2 5 Sales Returns and Allowances Sales Returns and Allowances is a contra account that reduces Sales Revenue in the current accounting period. 7-2 6 Learn...
Ngày tải lên: 20/03/2014, 17:20
Intermediate Accounting - Chap009 potx
... %. 9-2 Learning Objective Understand and apply the lower-of-cost- or-market rule used to value inventories. 9-3 0 Retail Inventory Method - Average Cost Matrix, Inc. uses the average cost retail ... the Cost-to-Retail %. The primary difference between this and our earlier, simplified example, is the inclusion of markups and markdowns in the computation of the Cost-to-Retail %....
Ngày tải lên: 25/03/2014, 12:20
Intermediate Accounting - Chap011 potx
... Value Residual Value Sum-of-the-Years’ Digits (SYD) 1 1-2 1 0 2000 4000 6000 8000 10000 12000 14000 16000 1 2 3 4 5 Life in Years Depreciation Sum-of-the-Years’ Digits (SYD) 1 1-2 2 Declining-Balance (DB) ... years. Sum-of-the-Years’-Digits (SYD) 1 1-1 8 2 Use this in your computation of SYD Depreciation for Years 1 & 2. Use this in your computation of SYD Depreciation for Years 1...
Ngày tải lên: 25/03/2014, 12:20
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
Costing the Banking Services: A Management Accounting Approach potx
... Kerebel (1997, p.6 0-6 2), Helmi and Hindi (1996, p. 5-1 9), Blake (1996, p. 5-4 3), Ernst and Young (1995, p.12 3-1 40), Weiner (1995, p.3 7-3 8), Kimball (1993., p. 5-2 0), Mabberly (1992, p.1 7-7 9), Sapp, Crawford ... management accounting models", Management Accounting [US], February. p.1 3-1 8. [30] MÉRINDOL, N., OBADIA, S. [1998]: "Le choix de la métho...
Ngày tải lên: 06/03/2014, 10:20
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
Predicting Material Accounting Misstatements* potx
... return Lagged market- adjusted stock return ret t-1 + Previous year’s annual buy-and-hold return inclusive of delisting returns minus the annual buy-and-hold value-weighted market return Book-to-market bm ... leverage + Long-term Debt (DATA 9) ⁄ Total Assets (DATA 6) Market- adjusted stock return ret t + Annual buy-and-hold return inclusive of delisting returns minus the annual buy-and-hold v...
Ngày tải lên: 15/03/2014, 22:20
CORPORATE GOVERNANCE AND ACCOUNTING SCANDALS* pot
... at the 5% level in the two-tailed t-test (for the mean) or the Wilcoxon test (for the median). ** Significantly different from zero at the 1% level in the two-tailed t-test (for the mean) or the ... isrr it ft the 1-month Treasury bill rate in month t; is the month t return on ther mt value-weighted index of all NYSE, AMEX, and NASDAQ stocks; isSMB t the small- minus big-firm return, that ... t...
Ngày tải lên: 15/03/2014, 22:20