Intermediate accounting 15e kieso warfield chapter 20

... CHAPTER 20 ACCOUNTING FOR PENSIONS AND POSTRETIREMENT BENEFITS Intermediate Accounting 13th Edition Kieso, Weygandt, and Warfield Chapter 20- 2 Learning Learning Objectives ... expense Chapter 20- 23 LO Describe the amortization of prior service costs Using Using aa Pension Pension Work Work Sheet Sheet –– E20-7 E20-7 Chapter 20- 24 Solution on notes page ($135, 720)...

Ngày tải lên: 05/04/2017, 15:47

... PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 1-2 Financial Accounting and Accounting Standards LEARNING OBJECTIVES After studying this chapter, you should ... Generally Accepted Accounting Principles (GAAP) LO Explain the need for accounting standards 1 Financial Accounting and Accounting Standards LEARNING OBJECTIVES After studying t...

Ngày tải lên: 12/05/2017, 13:41

... PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 2-2 Conceptual Framework for Financial Reporting LEARNING OBJECTIVES After studying this chapter, you should ... assumptions of accounting Understand the objective of financial reporting Explain the application of the basic principles of accounting Identify the qualitative characteristics of accoun...

Ngày tải lên: 12/05/2017, 13:41

... PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 3-2 The Accounting Information System LEARNING LEARNINGOBJECTIVES OBJECTIVES After studying this chapter, you ... Understand basic accounting terminology 3 The Accounting Information System LEARNING LEARNINGOBJECTIVES OBJECTIVES After studying this chapter, you should be able to: Understand basi...

Ngày tải lên: 12/05/2017, 13:41

... PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 4-2 Income Statement and Related Information LEARNING OBJECTIVES After studying this chapter, you should ... percentage-of-completion to the completed-contract method LO Understand the reporting of accounting changes and errors Accounting Changes Change in Accounting Principle: Gaubert Inc decided...

Ngày tải lên: 12/05/2017, 13:41

... PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 6-2 Accounting and the Time Value of Money LEARNING OBJECTIVES After studying this chapter, you should ... Identify accounting topics where the time value of money is relevant 6 Accounting and the Time Value of Money LEARNING OBJECTIVES After studying this chapter, you should be able to: 6-7 Ide...

Ngày tải lên: 12/05/2017, 13:41

... PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 7-2 Cash and Receivables LEARNING LEARNINGOBJECTIVES OBJECTIVES After studying this chapter, you should ... types of receivables Explain accounting issues related to recognition of accounts receivable Explain accounting issues related to valuation of accounts receivable Explain accounting issues r...

Ngày tải lên: 12/05/2017, 13:41

... PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 8-2 Valuation of Inventories: A Cost-Basis Approach LEARNING OBJECTIVES After studying this chapter, you should ... must disclose the accounting policy for classifying these selling costs in income LO Valuation of Inventories: A Cost-Basis Approach LEARNING OBJECTIVES After studying this chapter, you...

Ngày tải lên: 12/05/2017, 13:41

... PREVIEW OF CHAPTER 10 Intermediate Accounting 15th Edition Kieso Weygandt Warfield 10- 2 10 Acquisition and Disposition of Property, Plant, and Equipment LEARNING OBJECTIVES After studying this chapter, ... (cost $ 110, 000 less accumulated depreciation $50,000) and a fair value of $100 ,000 It receives in exchange a machine with a fair value of $90,000 plus cash of $10, 000 I...

Ngày tải lên: 12/05/2017, 13:41

... PREVIEW OF CHAPTER 11 Intermediate Accounting 15th Edition Kieso Weygandt Warfield 11- 2 11 Depreciation, Impairment, and Depletion LEARNING LEARNINGOBJECTIVES OBJECTIVES After studying this chapter, ... Illustration 11- 3 11- 12 LO Depreciation—Method of Cost Allocation Straight-Line Method Illustration 11- 2 Stanley Coal Mines Facts Illustration: Stanley computes deprecia...

Ngày tải lên: 12/05/2017, 13:42

... presentation of intangible assets and related items 12- 2 PREVIEW OF CHAPTER 12 Intermediate Accounting 15th Edition Kieso Weygandt Warfield 12- 3 INTANGIBLE ASSET ISSUES Characteristics Cola Company’s ... 500,000 LO Explain the accounting issues related to intangible-asset impairments IMPAIRMENT OF INTANGIBLE ASSETS Impairment Summary ILLUSTRATION 12- 11 12- 39 LO Explain...

Ngày tải lên: 12/05/2017, 13:42

... PREVIEW OF CHAPTER 13 Intermediate Accounting 15th Edition Kieso Weygandt Warfield 13- 2 13 Current Liabilities and Contingencies LEARNING OBJECTIVES After studying this chapter, you should ... taxable income (tax law) and accounting income (GAAP) sometimes occur (Chapter 19) 13- 33 LO Explain the classification issues of short-term debt expected to be refinanced 13 Curr...

Ngày tải lên: 12/05/2017, 13:42

... and analyze longterm debt 14- 2 Describe the accounting for the extinguishment of debt PREVIEW OF CHAPTER 14 Intermediate Accounting 15th Edition Kieso Weygandt Warfield 14- 3 Bonds Payable Long-term ... 11 percent Illustration 14- 1 14- 15 LO Describe the accounting valuation for bonds at date of issuance Valuation of Bonds Payable Illustration 14- 1 Illustration 14-...

Ngày tải lên: 12/05/2017, 13:42

... PREVIEW OF CHAPTER 15 Intermediate Accounting 15th Edition Kieso Weygandt Warfield 15- 2 15 Stockholders’ Equity LEARNING OBJECTIVES After studying this chapter, you should be able ... (Paid-in Capital in Excess of Par) 15- 27 LO DISAPPEARING WHAT’S YOURRECEIVABLE PRINCIPLE 15- 28 LO 15 Stockholders’ Equity LEARNING OBJECTIVES After studying this chapter, you should be ab...

Ngày tải lên: 12/05/2017, 13:42

... PREVIEW OF CHAPTER 16 Intermediate Accounting 15th Edition Kieso Weygandt Warfield 16- 2 16 Dilutive Securities and Earnings per Share LEARNING LEARNINGOBJECTIVES OBJECTIVES After studying this chapter, ... credibility 16- 49 LO 16- 50 LO 16 Dilutive Securities and Earnings per Share LEARNING LEARNINGOBJECTIVES OBJECTIVES After studying this chapter, you should be able to...

Ngày tải lên: 12/05/2017, 13:42