Financial accounting 3e IFRS edtion willey chapter 09

... undervalued (overvalued) 9-3 © 2013 Cengage Learning All Rights Reserved May not be scanned, copied, or duplicated, or posted to a publicly accessible website, in whole or in part Determinants of ... Rights Reserved May not be scanned, copied, or duplicated, or posted to a publicly accessible website, in whole or in part Discounted Dividend Model • Value of a stock is the present value...

Ngày tải lên: 22/11/2016, 07:58

... CHAPTER ACCOUNTING FOR RECEIVABLES After studying this chapter, you should be able to: Identify the different types of receivables ... receivable Compute the maturity date of and interest on notes receivable CHAPTER ACCOUNTING FOR RECEIVABLES After studying this chapter, you should be able to: Explain how notes receivable are recognized ... receivables Examples: interest receivable...

Ngày tải lên: 05/04/2017, 14:49

... current period Chapter 9-7 LO Describe and apply the lower-of-cost-or-market rule Lower-of-Cost-or-Market Lower-of-Cost-or-Market How LCM Works (Individual Items) Illustration 9-5 Chapter 9-8 LO ... recognize losses in the period during which such declines in market prices take place Chapter 9-22 LO Discuss accounting issues related to purchase commitments Gross Gross Profit Profit...

Ngày tải lên: 05/04/2017, 15:43

... Cash-Basis Accounting Cash-Basis Accounting   Expenses recognized when cash is paid  3-2 Revenues recognized when cash is received Cash-basis accounting is not in accordance with International Financial ... International Financial Reporting Standards (IFRS) LO Explain the accrual basis of accounting Timing Issues Accrual- vs Cash-Basis Accounting Accrual-Basis Accounting ...

Ngày tải lên: 15/01/2015, 10:13

... property, plant, and equipment; plant and equipment; and fixed assets 9-2 Plant Assets Plant assets are critical to a company’s success Illustration 9-1 9-3 Determining the Cost of Plant Assets ... related to accounting for intangible assets Accounting for Intangible Assets Franchises and Licenses  Contractual arrangement between a franchisor and a fran...

Ngày tải lên: 07/06/2015, 03:53

... Straight-line – (3) Double-declining balance – (4) 150 percent declining balance – (5) Sum-of-the-years digits – (6) MACRS (income tax depreciation) – Under IFRS, depreciation accounting is very ... Maintenance?  Betterments: – Increase asset’s useful life – Improve quality of asset’s output – Increase quantity of asset’s output – Reduce asset’s operating costs  Maintenance – maintain ......

Ngày tải lên: 24/11/2016, 11:12

... REPORTING AND ANALYZING LONG- LIVED ASSETS 9-2 Financial Accounting, Seventh Edition Learning Learning Objectives Objectives After studying this chapter, you should be able ... plant assets Describe methods for evaluating the use of plant assets Identify the basic issues related to reporting intangible assets Indicate how long- lived assets are reported in the financi...

Ngày tải lên: 01/12/2016, 15:34

... ebook,solutions solutionsand andtest testbank, bank, visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com 9-2 Test Bank to accompany Jeter and Chaney Advanced Accounting 3rd Edition ... ebook,solutions solutionsand andtest testbank, bank, visit visithttp://downloadslide.blogspot.com http://downloadslide.blogspot.com 9-4 Test Bank to accompany Jeter...

Ngày tải lên: 11/04/2017, 14:56

... L.O.: 9-2 ©2 009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand andtest testbank, bank, visit ... L.O.: 9-3 ©2 009 McGraw-Hill Inc Test Bank to accompany Libby Financial Accounting 6/e To Todownload downloadmore moreslides, slides,ebook, ebook,solutions solutionsand...

Ngày tải lên: 11/04/2017, 15:11

... Long-Lived Assets 9-2 Kimmel ● Weygandt ● Kieso Financial Accounting, Eighth Edition CHAPTER OUTLINE LEARNING OBJECTIVES 9-3 Explain the accounting for plant asset expenditures Apply depreciation ... not reported 9-19 LO ACCOUNTING ACROSS THE ORGANIZATION Many U.S Firms Use Leases Leasing is big business for U.S companies For example, in a recent year leasing accounted for ab...

Ngày tải lên: 11/05/2017, 16:55

... of Small and Medium sized Enterprises, users and user needs of financial reports, accounting and financial reporting standard for Small and Medium – sized Enterprises Trying to define Small and ... and disclose the very detailed information required by the standard Is there a need for accounting and financial reporting standard for Small an...

Ngày tải lên: 17/02/2014, 09:20

... authoritativeness Incorporating IFRS into Intermediate Accounting Unit – Introduction Issued by the IASB: • International Financial Reporting Standards (IFRS) • Interpretations originated from the International ... Goes International The Analyst’s Accounting Observer 16 (11) Exercises International Financial Reporting Standards is comprised of which of the fo...

Ngày tải lên: 18/02/2014, 01:20

... Page Insurance accounting under IFRS Step one towards an international accounting standard on insurance The IASB issued IFRS in March 2004 to provide interim guidance on accounting for insurance ... 9:56 AM Page 38 38 Insurance accounting under IFRS 8.3 Gains and losses on buying reinsurance Under some reinsurance contracts, an insurer recognises gains on the purchase of...

Ngày tải lên: 15/03/2014, 22:20