ACCOUNTANTS’ HANDBOOK VOLUM phần 10 ppt

... issues, 14.3(c) base, 19 .10 assets to be disposed of, 19 .10( d) idle/auxiliary equipment, 19 .10( c) net salvage value, 19 .10( a) property under construction, 19 .10( b) used assets, 19 .10( e) capital lease ... events, 8.8(a)(iii) business combinations purchase accounting for, 10. 3(m) SEC, 10. 3(n) capital structure, 25.9 consolidation, 11.1(a)(v) 10 INDEX Copyrights: amortization,...

Ngày tải lên: 14/08/2014, 09:22

... resources to meet challenge grant (10, 000) 10, 000 — 00 Change in net assets 104 ,555) 12,236) 44,525 161,316 Net assets, beginning of year 124,631) 5,915) 190, 010 320,556 Net assets, end of year ... restriction 26,164) (26,164) Expenses: Program services: “National Environment” magazine 110, 500 ) 110, 500 Clean-up month campaign 126,617 ) 126,167 Lake Erie project 115,065) 115,065 Tota...

Ngày tải lên: 14/08/2014, 09:22

... profit-sharing plan 12,500 9,500 Remainder interest in testamentary trust 43 ,100 25,000 Jewelry $0,003,500 $000,000 $0,147 ,100 $060,500 Unrealized decrease in net worth Estimated income taxes on the ... 96,000 Rubin Paint Company 300 9,750 100 2,875 Weiss Potato Chips, Inc. 200 $020,337 300 $025,075 $153,775 $133,900 Bonds Jackson Van Lines, Ltd. (12% due 7/1/X9) 5 5,225 5 5 ,100 United Ga...

Ngày tải lên: 14/08/2014, 09:22

... financial analysts, and other preparers and users of accounting information. The Accountants’ Handbook is accounting’s oldest handbook and has the longest tradition of providing comprehensive coverage ... of accounting guidance are included in this edition of the Handbook. The tenth edition of the Handbook is divided into two convenient volumes: xvii 1 Daniel Kadlec, “Worldcon: The F...

Ngày tải lên: 14/08/2014, 09:22

... financial instruments. Some of the more significant documents that have been issued are SFAS No. 107 , “Disclosures about Fair Value of Financial Instruments,” SFAS No. 115, “Accounting for Certain ... 1 Capital Risk-Based Risk-Based Leverage Capital Category Ratio Ratio Ratio Well capitalized Ն 10% and Ն 6% and Ն 5% Adequately capitalized Ն 18% and Ն 4% and Ն 4%* Undercapitalized Ͻ 18% or .....

Ngày tải lên: 14/08/2014, 09:22

... $0— Depreciation (200) (300) 100 Other expenses (600) (600) — Income before taxes $0,200) $0 ,100 ) $100 Federal income taxes: Payable currently (34% ϫ $100 ) $0,034) $0,034) Deferred (34% ϫ $100 ) 34) $034 Total ... “A ccounting for Income Taxes”—SFAS No. 109 . SFAS No. 109 shifts the focus of income tax accounting from the income statement to an asset and liability approach. SFAS No....

Ngày tải lên: 14/08/2014, 09:22

... Units Entity Cash $258,500 $101 ,385 $185,624 $ 0, 659 ,100 $ 0, 257,036 ) $ 0 29,700 ) $ 0, 216,701 — — $ 0 1,708,046 ) $ 0 1,656,960 ) $ 0 3,365,006 ) Cash with fiscal agent — — 102 ,000 — — ) — ) — — — 102 ,000 ) — ) 102 ,000 ) Investments, ... General Fund $000,0 — ) (10, 000) $00,0 — )0 (10, 000) $(000,0 — ) 00, (10, 000) Net Cash Provided (Used) by Noncapital Financing Activities $...

Ngày tải lên: 14/08/2014, 09:22

... 9 35.3 SPECIFIC ACCOUNTING REQUIREMENTS 10 (a) Effects on Contractors 10 (b) Cost Principles 10 (i) Advance Agreements on Particular Cost Items (FAR 31 .109 ) 11 (ii) Composition of Total Allowable ... discretion of the PPM, is considered “long term” because it is collectively a 10- year contract. (Note: Defining “long term” as 10 years or more is specific to this particular EITF c...

Ngày tải lên: 14/08/2014, 09:22

... on Continued Employment 10 (iii) Designation of Measurement Date 10 (iv) Impact of Renewals, Extensions, and Other Modifications of Stock Options and Purchase Rights 10 (v) Transfer of Stock ... additional service provides enhanced benefits, SFAS No. 106 would require an attribution period that is consistent with SFAS No. 87. Overall, SFAS No. 106 generally requires a more rapid accru...

Ngày tải lên: 14/08/2014, 09:22

... of Formulas 9 (i) Net Asset Value Approach 10 42.3 SPECIAL SITUATIONS 10 (a) Wholesale and Retail Companie s 10 (b) Valuation of Service Companies 10 (c) Companies with Low Earnings 11 (d) ... valuation of a 100 % interest. When the acquiring company reports to the SEC, 10- K and S-4 reports may contain useful information. Frequently this “direct approach” to the valuation of a 1...

Ngày tải lên: 14/08/2014, 09:22