Intermediate Accounting
Learning Objectives
Preview of Chapter 24 (1 of 2)
Preview of Chapter 24 (2 of 2)
Slide 5
Full Disclosure Principle
Full Disclosure Principle Types of Financial Information
Full Disclosure Principle Increase in Reporting Requirements
Full Disclosure Principle Differential Disclosure
Notes to the Financial Statements
Notes to the Financial Statements Review Question
Notes to the Financial Statements Review Question - Answer
Notes to the Financial Statements Major Disclosures
Slide 14
Disclosure Issues (1 of 25)
Disclosure Issues (2 of 25) Review Question
Disclosure Issues (3 of 25) Review Question - Answer
Disclosure Issues (4 of 25)
Disclosure Issues (5 of 25)
Disclosure Issues (6 of 25)
Disclosure Issues (7 of 25)
Disclosure Issues (8 of 25)
Disclosure Issues (9 of 25)
Disclosure Issues (10 of 25)
Disclosure Issues (11 of 25)
Disclosure Issues (12 of 25)
Disclosure Issues (13 of 25)
Disclosure Issues (14 of 25)
Disclosure Issues (15 of 25)
Disclosure Issues (16 of 25)
Disclosure Issues (17 of 25)
Disclosure Issues (18 of 25) Review Question
Disclosure Issues (19 of 25) Review Question - Answer
Disclosure Issues (20 of 25) Review Question
Disclosure Issues (21 of 25) Review Question - Answer
Disclosure Issues (22 of 25)
Disclosure Issues (23 of 25)
Disclosure Issues (24 of 25) Review Question
Disclosure Issues (25 of 25) Review Question - Answer
Slide 40
Auditor’s and Management’s Reports Unqualified Opinion
Auditor’s and Management’s Reports Explanatory Paragraph
Auditor’s and Management’s Reports Qualified Opinion
Auditor’s and Management’s Reports Adverse Opinion
Auditor’s and Management’s Reports Disclaimer of an Opinion
Auditor’s and Management’s Reports MD&A
Auditor’s and Management’s Reports PepsiCo Inc. Example
Auditor’s and Management’s Reports Review Question
Auditor’s and Management’s Reports Review Question - Answer
Slide 50
Auditor’s and Management’s Reports Home Depot Example
Slide 52
Current Reporting Issues
Slide 54
Fraudulent Financial Reporting Trends in Reported Fraud
Fraudulent Financial Reporting Causes
Fraudulent Financial Reporting Opportunities
Current Reporting Issues Internet Financial Reporting
Slide 59
Current Reporting Issues Review Question
Current Reporting Issues Review Question - Answer
Slide 62
Appendix 24A: Basic Financial Statement Analysis (1 of 11)
Appendix 24A: Basic Financial Statement Analysis (2 of 11)
Slide 65
Appendix 24A: Ratio Analysis Major Types of Ratios
Appendix 24A: Ratio Analysis Liquidity
Appendix 24A: Ratio Analysis Activity
Appendix 24A: Ratio Analysis Profitability
Appendix 24A: Ratio Analysis Coverage
Learning Objective 7 Explain the Limitations of Ratio Analysis
Slide 72
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Slide 77
Slide 78
I F R S Insights (1 of 10)
I F R S Insights (2 of 10)
I F R S Insights (3 of 10)
I F R S Insights (4 of 10)
I F R S Insights (5 of 10)
I F R S Insights (6 of 10)
I F R S Insights (7 of 10)
I F R S Insights (8 of 10)
I F R S Insights (9 of 10)
I F R S Insights (10 of 10)
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