Verfügbarkeit: Intermediate accounting

Intermediate accounting:

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Bibliographische Detailangaben
Hauptverfasser:	Gordon, Elizabeth A. (VerfasserIn), Raedy, Jana Smith (VerfasserIn), Sannella, Alexander John (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Boston, Mass. [u.a.] Pearson 2016
Ausgabe:	1. ed.
Schriftenreihe:	Always learning
Schlagworte:	Accounting
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXXIV, 1341, 46 S.
ISBN:	9780132162302 013216230X

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Datensatz im Suchindex

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adam_text	Titel: Intermediate accounting Autor: Gordon, Elizabeth A Jahr: 2016 Contents Preface xxiv CHAPTER 1 The Financial Reporting Environment 1 Introduction 1 Overview of Financial Reporting 2 Financial Information 2 Economic Entity 4 Financial Statement User Groups 4 Other Parties Involved in the Preparation and Use of Financial Information 6 Legal, Economic, Political, and Social Environment 7 Role of Standard Setters 8 Convergence Status 8 The Importance of Understanding International Accounting Standards 8 The Standard-Setting Process 9 Standard Setting 9 IFRS Standard Setting 12 History of Global Standard Setting: IFRS 12 Interview: Daniel J. Noll, AICPA 13 The Global Standard-Setting Structure: IFRS 14 Standard-Setting Process: IFRS 15 Standard Setting as a Political Process 15 Trends in Standard Setting 15 Rules- versus Principles-Based Standards 16 Asset/Liability Approach 17 Fair Value Measurements 17 Summary by Learning Goal 18 Questions Brief Exercises . Exercises 19-21 CHAPTER 2 Financial ReportingTheory 23 Introduction 23 Overview of the Conceptual Framework 24 Conceptual Framework Components 24 Conceptual Framework: IFRS 25 The Objective of Financial Reporting 25 Interview: Paul Pacter, IASB 27 The Qualitative Characteristics of Financial Information 28 Fundamental Characteristics 28 Enhancing Characteristics 30 Cost Constraint 30 Elements of Financial Reporting 32 Elements 32 Elements: IFRS 35 Principles of Recognition and Measurement 36 General Recognition Principles 36 Revenue and Expense Recognition 37 Bases of Measurement 38 Recognition and Measurement: IFRS 40 Cash versus Accrual Accounting 41 Assumptions in Financial Reporting 42 Going Concern Concept 43 Business or Economic Entity Concept 43 Monetary Unit Assumption 43 Periodicity Assumption 43 Assumptions in Financial Reporting: IFRS 43 Summary by Learning Goal 44 Questions Brief Exercises . Exercises 46-51 CHAPTER 3 Judgment and Applied Financial Accounting Research 53 Introduction 53 The Importance and Prevalence of Judgment in Financial Reporting 54 Judgment and the Accountant 54 Judgment: Use and Abuse 54 Judgment and Financial Statement Comparisons 55 The Role of Assumptions and Estimates 55 Assumptions and Estimates in the Financial Statements 55 Judgment-Related Disclosures 55 Key Judgment Areas in Practice 57 Judgment Obstacles in Preparing Financial Information 60 Factors Influencing Management Behavior 60 Cognitive Biases 61 Complexity of the Business Environment and Transactions 61 Authoritative Literature Used in Applied Financial Accounting Research 62 Authoritative Literature 62 Authoritative Literature: IFRS 65 Basis for Conclusions 65 Interview: Robert Herz, FASB 66 Steps in the Applied Financial Accounting Research Process 67 Step 1: Establish and Understand the Facts 67 Step 2: Identify the Issue 67 Step 3: Search the Authoritative Literature 67 Step 4: Evaluate the Results of the Search 68 Step 5: Develop Conclusions 68 Step 6: Communicate the Results of the Research 68 Applying the Research Process 68 Summary by Learning Goal 73 Questions Brief Exercises » Exercises 75-78 Cases Judgment Cases 79 • Surfing the Standards Cases 80 • Basis for Conclusions Cases 81 Appendix A: Structure of U.S. GAAP Codification 82 Topics in the Codification 82 Selected Subtopics in the Codification 84 Sections in the Codification 84 Appendix B: IFRS Standards 85 IFRS Current Standards and Interpretations 85 CHAPTER 4 Review of the Accounting Cycle 87 Introduction 87 The Accounting Cycle 88 Analyze the Transaction 88 The Accounting Equation 89 Journalize the Transactions 93 Accounts 94 Debits and Credits: A Review 95 Journal Entries 95 Post to the General Ledger 97 The T-Account 100 Prepare the Unadjusted Trial Balance 101 Prepare Adjusting Journal Entries 102 Cash versus Accrual Bases of Accounting 102 Deferrals 102 Accruals 106 Prepare the Adjusted Trial Balance 109 Prepare Financial Statements 111 Close Temporary Accounts 113 Prepare Post-Closing Trial Balance 114 Comprehensive Example 115 Interview: John Foristall, ShoeBuy 128 Summary by Learning Goal 129 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 132-146 Appendix A: Alternative Treatment of Deferred Revenues and Expenses 147 Appendix B: Using a Worksheet 149 Appendix C: Reversing Entries 156 CHAPTER 5 Statements of Net Income and Comprehensive Income 159 Introduction 159 Overview of the Income Statements 160 Income Statement Terminology 160 Reporting Income 161 CONCEPTUAL FRAMEWORK CONNECTION: Usefulness and Limitations of the Income Statements 161 Earnings Quality 162 Permanent and Transitory Earnings 162 JUDGMENTS IN ACCOUNTING: Earnings Management 162 Statement of Net Income Elements and Classifications 164 Statement of Net Income Elements 164 Statement of Net Income Classifications 165 Statement of Net Income Presentation 166 Multiple-Step Net Income Statement 166 Condensed Statement of Net Income 167 Single-Step Statement of Net Income 169 Statement of Net Income Presentation: IFRS 171 Income from Continuing Operations 172 Operating Income 174 Non-Operating Income 174 Income Tax Provision 175 Discontinued Operations 175 Characteristics of a Discontinued Operation 175 Discontinued Operations Reporting Requirements 176 Discontinued Operations: IFRS 179 Net Income, Noncontrolling Interest and Earnings per Share 181 The Statement of Comprehensive Income 181 Statement of Comprehensive Income Elements 182 Statement of Comprehensive Income Elements: IFRS 182 Statement of Comprehensive Income Format 182 The Statement of Stockholders Equity 185 Stockholders Equity Requirements 185 Statement of Stockholders Equity Accounts 185 Interview: GregTierney, MillerCoors, LLC 186 Summary by Learning Goal 190 Questions Multiple-Choice Questions Becker Professional Education* . Brief Exercises • Exercises « Problems 194-210 Cases Judgment Cases 211 • Financial Statement Analysis Cases 212 • Surfing the Standards Cases 213 • Basis for Conclusions Cases 214 Appendix A: Financial Statement Analysis 215 The Importance of Financial Statement Analysis 215 Horizontal Analysis and Vertical Analysis of Financial Statements 215 Appendix B: Profitability Analysis 218 Profitability 219 CHAPTER 6 Statements of Financial Position and Cash Flows and the Annual Report 223 Introduction 223 The Statement of Financial Position 224 CONCEPTUAL FRAMEWORK CONNECTION: Usefulness and Limitations of the Balance Sheet 224 Balance Sheet Classifications 225 Assets 226 Liabilities 227 Stockholders Equity 228 IFRS Balance Sheet Classification 229 Balance Sheet Presentation and Format 229 Asset Presentation 229 Liabilities Presentation 230 Balance Sheet Format 230 Balance Sheet Presentation: IFRS 232 Judgment and the Balance Sheet 232 The Statement of Cash Flows 232 CONCEPTUAL FRAMEWORK CONNECTION: Purpose of the Statement of Cash Flows 234 Statement of Cash Flow Classifications 234 Classification of Dividends, Interest, and Taxes: IFRS 237 Format for Cash Flows from Operating Activities 237 Financial Statement Articulation 240 Notes to the Financial Statements 243 CONCEPTUAL FRAMEWORK CONNECTION: Notes to the Financial Statements 244 Interview: Michael Cohen, CohnReznick 249 The Annual Report 250 Letter to the Shareholders 250 Financial Summary 250 Management Discussion and Analysis 251 Auditors Report 251 Letters from Management 252 Board of Directors 253 Summary by Learning Goal 253 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 257-279 Cases Judgment Cases 280 « Financial Statement Analysis Case 281 • Surfing the Standards 282 . Basis for Conclusions 284 Appendix A: Overview of the Preparation of the Statement of Cash Flows 286 Reporting Cash Flows from Operating Activities: Indirect Method 286 Reporting Cash Flows from Operating Activities: Direct Method 289 Reporting Cash Flows from Investing and Financing Activities 293 Appendix B: Liquidity and Solvency Analysis 295 Liquidity 295 Solvency 296 DuPont Analysis 298 CHAPTER 7 Accounting and theTime Value of Money 301 Introduction 301 Time Value of Money Basic Concepts 302 Time Value of Money in Accounting 302 Simple Interest 303 Compound Interest 303 Effective Interest Rates 304 Types of Time Value of Money Problems 305 Single-Sum Problems 305 Future Value of a Single Sum 306 Present Value of a Single Sum 309 Other Single- Sum Problems 313 Annuities 317 Future Value of Ordinary Annuities 318 Future Value of an Annuity Due 321 Present Value of Ordinary Annuities 325 Present Value of an Annuity Due 328 Other Annuity Problems 332 Deferred Annuities 337 Future Value of a Deferred Ordinary Annuity 337 Present Value of a Deferred Ordinary Annuity 338 Time Value of Money Accounting Applications 339 CONCEPTUAL FRAMEWORK CONNECTION: Present Value of Expected Cash Flows 339 Interview: Peter Biche, Monumental Sports Entertainment 340 Computing Bond Issue Proceeds 342 Summary by Learning Goal 343 Questions Brief Exercises • Exercises • Problems 345-351 Appendix A: Time Value of Money Factor Tables 352 CHAPTER 8 Revenue Recognition 359 Introduction 359 Revenue Recognition Overview 360 CONCEPTUAL FRAMEWORK CONNECTION: Revenue Recognition 362 Step 1: Identify the Contract(s) with a Customer 362 Contract Criteria 362 Failure to Meet Contract Criteria 363 Multiple Contracts 364 Identify the Contract(s) with Customers: IFRS 364 Step 2: Identify the Performance Obligations in the Contract 365 Step 3: Determine the Transaction Price 366 Variable Consideration and Constraining Estimates of Variable Consideration 367 Significant Financing Component 369 Noncash Consideration 371 Consideration Payable to a Customer 371 Step 4: Allocate the Transaction Price to the Performance Obligations 372 Standalone Selling Price 372 Standalone Selling Price Determination Methods 373 Standalone Selling Price Exceptions 374 Step 5: Recognize Revenue When, or As, Each Performance Obligation Is Satisfied 377 Transfer over Time 377 Transfer at a Point in Time 380 Summary of the Five-Step Revenue Recognition Process 380 JUDGMENTS IN ACCOUNTING: Revenue Recognition 382 Overview of Long-Term Contracts 386 CONCEPTUAL FRAMEWORK CONNECTION: Revenue Recognition for Long-Term Contracts 387 Percentage of-Completion Method 387 Percentage-of-Completion Method Accounting Procedures 387 Determining the Estimated Percentage of Completion 388 Percentage-of-Completion Method Implementation 388 Completed-Contract Method 392 Completed-Contract Method Accounting Procedures 393 Completed-Contract Method Implementation 393 Special Issues in Revenue Recognition 396 Right-to-Return Sales 396 Consignment Sales 397 Other Principal-Agent Transactions 398 Bill-and-Hold Arrangements 399 Channel Stuffing 400 Disclosures Related to Revenue Recognition 400 Contracts with Customers 400 Interview: Michael Hall, KPMG 402 Significant Judgments in Revenue Recognition 403 FINANCIAL STATEMENT ANALYSIS: Comparison of the Percentage-of-Completion and Completed-Contract Methods 403 Summary by Learning Goal 406 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 411-424 Cases Judgment Cases 425 • Financial Statement Analysis Case 425 • Surfing the Standards Case 426 • Basis for Conclusions Case 426 CHAPTER 9 Short-Term Operating Assets: Cash and Receivables 427 Introduction 427 Accounting for Cash and Cash Equivalents 428 Review of Cash and Cash Equivalents 428 Restricted Cash and Compensating Balances 428 Cash and Cash Equivalents: IFRS 429 Required Disclosures for Restricted Cash and Cash Equivalents 429 Accounting for Accounts Receivable: Initial Measurement 430 Trade and Volume Discounts 430 Sales Discounts 431 Accounting for Accounts Receivable: Subsequent Measurement 433 THE CONCEPTUAL FRAMEWORK CONNECTION: Accounting for Uncollectible Accounts 433 The Allowance Method 433 Uncollectible Accounts Estimates 434 Percentage-of-Sales Method 435 Aging of Accounts Receivable 436 Comparison of the Estimation Techniques 439 Uncollectible Account Write-Off 440 Subsequent Recoveries 441 JUDGMENTS IN ACCOUNTING: Subsequent Measurements of Accounts Receivable 442 Financing with Accounts Receivable 443 Pledging and Assigning Accounts Receivable 443 Factoring Accounts Receivable 444 Securitizations 448 Accounting for Short-Term Notes Receivable 449 Basic Features of Notes Receivable 449 Stated Interest Rate Equal to the Market Rate 450 No Stated Interest Rate or Stated Interest Rate Less Than the Market Rate 451 Disclosures for Accounts Receivable and Notes Receivable 453 FINANCIAL STATEMENT ANALYSIS: Operating Cycle Analysis 455 Interview: Dalton Smart, Merck Co, 460 Summary by Learning Goal 461 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 463-479 Cases Judgment Cases 480 • Financial Statement Analysis Case 484 • Surfing the Standards Cases 484 « Basis for Conclusions Case 485 Appendix A: Internal Controls over Cash 486 Cash Control Guidelines 486 Controlling Cash by Use of a Bank Account 487 Petty Cash 491 CHAPTER 10 Short-Term Operating Assets: Inventory 493 Introduction 493 Types of Inventory and Inventory Systems 494 Types of Inventory 494 Inventory Systems 495 Inventory Costing: Units and Costs Included 499 Goods Included in Inventory 499 Costs Included in Inventory 500 Purchase Discounts 500 JUDGMENTS IN ACCOUNTING: Inventory Costs 502 Inventory Cost-Flow Assumptions 502 Inventory Allocation Methods 504 Specific Identification Method 504 Moving-Average Method 505 First-In, First-Out Method 507 Last-In, First-Out Method 509 Comparison of the Moving-Average, FIFO, and LIFO Methods 510 THE CONCEPTUAL FRAMEWORK CONNECTION: Inventory Valuation Methods 512 The LIFO Cost-Flow Assumption in Detail 512 The LIFO Reserve and LIFO Effect 512 LIFO Liquidations 514 Dollar-Value LIFO 516 JUDGMENTS IN ACCOUNTING: The LIFO Effect 520 The Lower-of-Cost-or-Market Rule 521 THE CONCEPTUAL FRAMEWORK CONNECTION: Lower of Cost or Market 522 Lower-of-Cost-or-Market Rule Method 522 Lower-of-Cost-or-Market Rule: IFRS 528 JUDGMENTS IN ACCOUNTING:The Lower-of-Cost-or- Market Rule 530 Interview: Barbara J. Wight,Taylor Guitars 531 The Retail Inventory Method 532 Basic Retail Method 532 Retail Method Terminology 533 The Conventional Retail Inventory Method 534 Gross Profit Method of Estimating Inventory 536 Inventory Disclosures 537 FINANCIAL STATEMENT ANALYSIS: Conversion from LIFO to FIFO 538 Summary by Learning Goal 541 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises « Exercises « Problems 545-558 Cases Judgment Cases 558 • Financial Statement Analyses Cases 560 • Surfing the Standards 562 • Basis for Conclusions 564 Appendix A: LIFO Retail Inventory Method 566 Basic LIFO Retail Inventory Method 566 Dollar-Value LIFO Retail Inventory Method 567 CHAPTER 11 Long-Term Operating Assets: Acquisition, Cost Allocation, and Derecognition 569 Introduction 569 Initial Measurement of Property, Plant, and Equipment 570 THE CONCEPTUAL FRAMEWORK CONNECTION: Property, Plant, and Equipment Measurement 570 Overview of Initial Measurement 571 PPE Categories 571 Initial Measurement of Basket Purchases 573 Initial Measurement with Deferred Payment Arrangements 574 Interest Capitalization 576 JUDGMENTS IN ACCOUNTING:The Initial Measurement of Property, Plant, and Equipment 586 Subsequent Measurement of Property, Plant, and Equipment 587 Subsequent Expenditures 587 Depreciation of Tangible Fixed Assets 588 THE CONCEPTUAL FRAMEWORK CONNECTION: The Cost-Allocation Process 688 Derecognition of Property, Plant, and Equipment 596 Asset Derecognition: Sale 597 Asset Derecognition: Abandonment 597 Disclosures of Property, Plant, and Equipment 598 IFRS Disclosures 598 Intangible Assets: Characteristics and Types 599 Finite-Life Intangible Assets 600 Indefinite-Life Intangibles Other than Goodwill 601 Goodwill 601 Initial Measurement of Intangible Assets 601 THE CONCEPTUAL FRAMEWORK CONNECTION: Intangible Asset Measurement 602 Internally Generated Intangibles 602 Intangibles Acquired Individually or with a Group of Assets 602 Intangibles Acquired in a Business Acquisition 602 Goodwill 602 Research and Development Costs 604 JUDGMENTS IN ACCOUNTING:The Measurement of Intangible Assets 608 Subsequent Measurement and Derecognition of Intangible Assets 608 THE CONCEPTUAL FRAMEWORK CONNECTION: The Cost-Allocation Process 608 Amortization Method 608 Derecognition of Intangible Assets 609 Interview: Stephen J. Cosgrove, Johnson Johnson 610 Disclosures of Intangible Assets 611 FINANCIAL STATEMENT ANALYSIS: Long-Term Fixed Assets 613 Summary by Learning Goal 615 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 618-633 Cases Judgment Cases 634 • Financial Statement Analysis Case 634 • Surfing the Standards 636 « Basis for Conclusions 637 Appendix A: Nonmonetary Exchanges 639 Exchanges with Commercial Substance 639 Exchanges without Commercial Substance and No Cash Received 641 Exchanges without Commercial Substance and Cash Received 641 IFRS Accounting for Nonmonetary Exchanges 643 Appendix B: Natural Resources 644 Costs Included in Natural Resources 644 Exploration Costs 645 Depletion 645 IFRS Costs Included in Natural Resources 648 CHAPTER 12 Long-Term Operating Assets: Departures from Historical Cost 649 Introduction 649 Overview: Impairment of Long-Term Operating Assets 650 THE CONCEPTUAL FRAMEWORK CONNECTION: Accounting for Impaired Long-Term Operating Assets 650 Categories and Steps Associated with the Impairment of Long-Term Operating Assets 650 Accounting for Impairments: Property, Plant, and Equipment and Finite-Life Intangible Assets 651 Asset Grouping 651 When to Test for Impairment 651 Two-Step Impairment Test 653 Measurement Subsequent to Impairment 656 Accounting for Impairments: Indefinite-Life Intangible Assets 657 Asset Grouping 657 When to Test for Impairment 657 One-Step Impairment Test 657 Measurement Subsequent to Impairment 658 Accounting for Impairments: Goodwill 659 Asset Grouping 659 When to Test for Impairment 660 Two-Step Impairment Test 660 Measurement Subsequent to Impairment 663 JUDGMENTS IN ACCOUNTING: For Impaired Long-Term Operating Assets 663 Accounting for Impairments: Property, Plant, and Equipment, Finite-Life Intangible Assets and Indefinite- Life Intangible Assets: IFRS 664 Asset Grouping 664 When to Test for Impairment 664 Impairment Test 665 Accounting for Impairments: Goodwill under IFRS 672 Asset Grouping 672 When to Test for Impairment 672 Impairment Test 672 Required Disclosures for Asset Impairments 676 Impaired Asset Disclosure Requirements 676 Impaired Asset Disclosure Requirements: IFRS 678 Long-Term Operating Assets Held for Sale or Disposal 679 Recording Long-Term Operating Assets Held for Sale or Disposal 679 Interview: Jack Markey, Quest Diagnostics Incorporated 682 Required Disclosures of Long-Term Operating Assets Held for Disposal 683 FINANCIAL STATEMENT ANALYSIS: Long-Term Operating Assets with Departures from Historical Cost 683 Summary by Learning Goal 686 Questions Multiple-Choice Questions Becker Professional Education* « Brief Exercises • Exercises • Problems 689-701 Cases Judgment Cases 701 • Financial Statement Analysis Case 704 • Surfing the Standards Cases 706 • Basis for Conclusions Cases 708 Appendix A: Revaluation Model in IFRS Accounting for Certain Long-Term Operating Assets 709 THE CONCEPTUAL FRAMEWORK CONNECTION: Revaluation 709 The Revaluation Model 709 Derecognition after a Revaluation 716 JUDGMENTS IN ACCOUNTING: Revaluation under IFRS 717 Required Disclosures for Revaluation of Long-Term Operating Assets 718 CHAPTER 13 Operating Liabilities and Contingencies 719 Introduction 719 Operating Liabilities 720 Accounts Payable and Trade Notes Payable 720 Unearned Revenues 722 Gift Cards 723 Deposits 725 Sales Taxes Payable 726 Income Taxes Payable 727 Compensated Absences 727 Footnote Disclosures: Operating Liabilities 729 Asset Retirement Obligations 730 Accounting for Asset Retirement Obligations 730 Footnote Disclosures: Asset Retirement Obligations 732 Asset Retirement Obligations: IFRS 733 Gain and Loss Contingencies 733 Gain Contingency 734 Loss Contingency 734 THE CONCEPTUAL FRAMEWORK CONNECTION: Loss Contingencies 734 Recognition and Measurement of Loss Contingencies 735 Accounting for Loss Contingencies 735 Accounting for Contingencies: IFRS 736 Loss Contingencies: Litigation, Warranties, and Premiums 737 Accounting for Litigation 737 Accounting for Litigation: IFRS 738 Accounting for Warranty Costs 739 Accounting for Premiums 742 JUDGMENTS IN ACCOUNTING: For Contingencies 745 Interview: Cathy Engelbert, Deloitte Louche LLP 746 Required Disclosures for Contingencies 747 Required Disclosures for Contingencies: IFRS 747 FINANCIAL STATEMENT ANALYSIS: More on Liquidity 748 Summary by Learning Goal 750 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 753-761 Cases Judgment Cases 761 • Financial Statement Analysis Case 762 • Surfing the Standards 763 • Basis for Conclusions 764 Appendix A: Payroll Taxes Payable 766 Social Security Taxes 766 Unemployment Taxes 766 Income Taxes Withheld 767 CHAPTER 14 Financing Liabilities 771 Introduction 771 Notes Payable 772 Short-Term Notes Payable 772 Long-Term Notes Payable: Term Loans 773 Long-Term Notes Payable: Installment Loans 774 Long-Term Notes Payable: Stated Rate Less than Market Rate 777 Overview of Bonds Payable 779 Credit Ratings 779 Bond Indenture 780 Bond Pricing 781 Accounting for the Initial and Subsequent Measurement of Bonds Payable 784 Bonds Issued at Par 784 Overview of Bonds Payble Issued at a Discount or Premium 785 The Effective Interest Rate Method of Amortization 785 Accounting for Bonds Payable Issued at a Premium 786 Accounting for Bonds Payable Issued at a Discount 788 Recording Bonds Payable: IFRS 792 Bonds Issued between Interest Dates 793 Bond Issue Costs 796 Bond Issue Costs: IFRS 797 Early Retirement of Bonds Payable 798 Convertible Bonds 799 CONCEPTUAL FRAMEWORK CONNECTION: Convertible Bonds 799 Accounting for Convertible Bonds 800 Beneficial Conversion Options 801 Accounting for Convertible Bonds: IFRS 802 JUDGMENTS IN ACCOUNTING: Convertible Bonds 804 Bonds with Stock Warrants 805 Accounting for Stock Warrants 805 Accounting for Stock Warrants: IFRS 807 Reclassifications of Financing Liabilities 807 Current Maturities of Long-Term Debt 807 Short-Term Debt Expected to Be Refinanced 808 Obligations Callable by Creditor 810 The Fair Value Option to Value Liabilities 811 Fair Value Option Accounting at Initial Recognition 812 Fair Value Option: IFRS 813 Disclosures for Financing Liabilities 813 Short-Term Debt Expected to Be Refinanced 813 Long-Term Debt 813 Convertible Debt 814 Fair Value Disclosures 814 FINANCIAL STATEMENT ANALYSIS: Credit Risk 815 Interview: Carolyn Slaski, Ernst Young LLP 818 Summary by Learning Goal 819 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 822-834 Cases Judgment Cases 835 • Financial Statement Analysis Case 836 • Surfing the Standards Cases 836 • Basis for Conclusions 837 Appendix A: The Straight-Line Method of Amortization 838 Straight-Line Amortization: IFRS 841 CHAPTER 15 Accounting for Stockholders Equity 843 Introduction 843 Overview of Stockholders Equity 844 Components of Stockholders Equity 844 Accounting for Common Stock 845 Overview of Common Stock 845 Legal Issues: Par and Stated Values 846 Accounting for Common Stock Issuances 846 Stock Splits 849 Accounting for Share Repurchase Transactions 850 THE CONCEPTUAL FRAMEWORK CONNECTION: Share RepurchaseTransactions 850 Purpose of Share Repurchases 850 Accounting for Treasury Stock Transactions 851 Accounting for Share Retirements 853 Accounting for Preferred Stock 855 THE CONCEPTUAL FRAMEWORK CONNECTION: Preferred Stock 855 Overview of Preferred Stock 855 Features of Preferred Shares 857 Accounting for Retained Earnings 862 Types of Dividends 862 Accounting for Cash Dividends 863 Accounting for Stock Dividends 864 JUDGMENTS IN ACCOUNTING: Stock Dividends 867 Prior-Period Adjustments 868 Accounting for Other Comprehensive Income 869 Components of Comprehensive Income 869 THE CONCEPTUAL FRAMEWORK CONNECTION: Other Comprehensive Income 870 Reporting Other Comprehensive Income 870 Accumulated Other Comprehensive Income 871 Stockholders Equity Disclosures 871 Rights and Privileges of Classes of Stock 871 Interview: Robert Laux, Microsoft Corporation 873 Preferred Shares and Liquidation Preferences 874 Convertible Equity Securities 874 Redeemable Preferred Shares 874 Changes in Stockholders Equity Accounts 874 Disclosures: IFRS 874 FINANCIAL STATEMENT ANALYSIS: Valuation Ratios 875 Summary by Learning Goal 878 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 879-891 Cases Judgment Cases 891 • Financial Statement Analysis Case 895 • Surfing the Standards 896 • Basis for Conclusions 896 CHAPTER 16 Investing Assets 897 Introduction 897 Overview of Investments in Debt and Equity 898 Investments in Debt Securities 898 Investments in Equity Securities 898 CONCEPTUAL FRAMEWORK CONNECTION: Fair Value versus Cost 898 Key Questions for Investments in Debt and Equity Securities 899 Classification of Debt and Equity Securities 899 Investments in Debt Securities 900 Held-to-Maturity Debt Securities 900 Trading Debt Securities 904 Available-for-Sale Debt Securities 906 Investments in Equity Securities: No Significant Influence 911 Equity Investments: Readily Determinable Fair Value 911 Equity Investments: No Readily Determinable Fair Values 916 Presentation of Other Comprehensive Income: Reclassification Adjustments for Available-for-Sale Debt and Equity Investments 918 JUDGMENTS IN ACCOUNTING: For Debt and Equity Investments without Significant Influence 919 Transfers between Classifications: Debt and Equity Security Investments 920 Investments in Equity Securities: Significant Influence 920 The Equity Method 921 JUDGMENTS IN ACCOUNTING: For Equity Investments 925 Long-Term Notes Receivable 926 Stated Interest Rate Equal to the Market Rate 926 Stated Interest Rate Less than the Market Rate 928 The Fair Value Option for Reporting Investments 932 Disclosures for Investing Assets 933 Held-to-Maturity Securities 934 Trading Securities 934 Available-for-Sale Securities 934 Equity Method Investments 934 Notes Receivable 935 Measured Fair Value Measurement Disclosures 936 Fair Value Disclosures 936 Interview: Tom Angel I, Rothstein Kass 937 FINANCIAL STATEMENT ANALYSIS: Investments in Debt Securities and Equity Securities with No Significant Influence 938 Summary by Learning Goal 941 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 943-955 Cases Judgment Cases 955 • Financial Statement Analysis Case 955 • Selected Excerpts of the Financial Statements and Annual Report 956 • Surfing the Standards Case 959 • Basis for Conclusions Cases 959 Appendix A: Impairments of Investment Securities 960 Accounting for Impairments: Held-to-Maturity and Available-for-Sale Debt Securities 960 Accounting for Impairments of Available-for-Sale Equity Securities 962 Accounting for Impairments: IFRS 964 JUDGMENTS IN ACCOUNTING: For the Impairments of Investing Assets 967 CHAPTER 17 Accounting for IncomeTaxes 969 Introduction 969 No Differences between Book and Tax Reporting 970 Permanent Differences between Book and Tax Reporting 971 Accounting for Permanent Differences 971 Permanent Differences and Effective Tax Rates 971 Temporary Differences between Book and Tax Reporting 973 Accounting for Temporary Differences 974 Deferred Tax Assets and Liabilities 974 Temporary Difference Reversal 980 Temporary Differences and Tax Rates 984 THE CONCEPTUAL FRAMEWORK CONNECTION: Temporary Differences 984 Realizability of Deferred Tax Assets: Assessing and Reporting 985 Treatment of Deferred Tax Assets 985 Treatment of Deferred Tax Assets: IFRS 988 JUDGMENTS IN ACCOUNTING:Temporary Book-Tax Differences 990 Change in Tax Rates 991 Accounting for Changes in Tax Rates 991 Effect of Tax Rate Changes on Deferred Tax Accounts 992 Accounting for Tax Rate Changes: IFRS 993 JUDGMENTS IN ACCOUNTING: ChangingTax Rates 994 Accounting for Net Operating Losses 994 Carrybacks and Carryforwards under U.S. Tax Law 994 Accounting for an NOL Carryback 995 Accounting for an NOL Carryforward 996 Assessing NOL Carryforward Realizability 1000 Assessing NOL Carryforward Realizability: IFRS 1002 Uncertain Tax Positions 1002 Accounting for Uncertain Tax Positions 1002 Accounting for Uncertain Tax Positions: IFRS 1004 JUDGMENTS IN ACCOUNTING: UncertainTax Positions 1005 Financial Statement Presentation 1006 Balance Sheet Presentation 1006 Balance Sheet Presentation: IFRS 1008 Income Statement Presentation 1008 Income Tax Financial Statement Disclosures 1009 Income Tax Expense and Income Taxes Paid 1009 Tax Rate Reconciliation 1009 Deferred Tax Liabilities and Deferred Tax Assets 1010 Uncertain Tax Positions 1010 Income Statement Disclosures: IFRS 1010 Interview: Laurie Wax, McGladrey LLP 1011 FINANCIAL STATEMENT ANALYSIS: Accounting for IncomeTaxes 1012 Summary by Learning Goal 1014 Questions Multiple-Choice Questions Becker Professional Education* « Brief Exercises • Exercises • Problems 1016-1033 Cases Judgment Cases 1034 • Financial Statement Analysis Case 1034 • Surfing the Standards 1036 • Basis for Conclusions 1037 Appendix A: Comprehensive Book-Tax Difference Problem 1039 CHAPTER 18 Accounting for Leases 1043 Introduction 1043 Leases: Advantages and Disadvantages 1044 Advantages of Leasing for the Lessee 1044 Disadvantages of Leasing for the Lessee 1045 Lease Classification 1045 CONCEPTUAL FRAMEWORK CONNECTION: Lease Classification 1046 Capital versus Operating Leases 1046 Criteria for Classification: Lessee 1047 IFRS Classification of Leases: Lessee 1049 Criteria for Classification: Lessor 1051 IFRS Classification of Leases: Lessor 1052 Accounting for Operating Leases: Lessee and Lessor 1052 Operating Lease: Lessee Accounting 1052 Operating Lease: Lessor Accounting 1053 Accounting for Capital Leases: Lessee 1055 Minimum Lease Payment Discount Rates 1055 Lessee Discount Rate for Minimum Lease Payments: IFRS 1057 Accounting for Capital Leases: Lessor 1057 Direct-Finance Capital Lease 1058 Sales-Type Capital Lease 1060 IFRS Accounting for Capital Leases: Lessor 1063 JUDGMENTS IN ACCOUNTING: For Leases 1063 Complexities in Accounting for Lease Transactions 1064 Accruing Interest on Leases 1064 Leasehold Improvements 1065 Executory Costs 1066 Bargain Purchase Options 1068 Residual Values 1071 Comprehensive Problem: Leasing Complexities 1077 Lease Disclosures 1080 Lessee Disclosure Requirements 1080 Lessor Disclosure Requirements 1082 Looking Ahead 1082 Interview: Chad Scares, PricewaterhouseCoopers LLP 1083 FINANCIAL STATEMENT ANALYSIS: Operating Leases and Off-Balance Sheet Financing 1084 Summary by Learning Goal 1088 Questions Multiple-Choice Questions Becker Professional Education* « Brief Exercises • Exercises • Problems 1091-1100 Cases Judgment Cases 1100 • Financial Statement Analysis Case 1102 • Surfing the Standards 1103 • Basis for Conclusions Case 1103 Appendix A: Comparison of Operating and Capital Leases 1105 CHAPTER 19 Accounting for Employee Compensation and Benefits 1111 Introduction 1111 Overview of Stock-Based Compensation 1112 Stock Option Terminology 1113 THE CONCEPTUAL FRAMEWORK CONNECTION: Stock-Based Compensation 1113 Estimates in Accounting for Stock-Based Compensation 1114 Equity-Classified Awards 1115 Issuance of Equity-Classified Awards 1115 Change in the Estimated Forfeiture Rate 1116 Exercise of Equity-Classified Awards 1118 Expiration of Equity-Classified Awards 1118 Liability-Classified Awards 1119 Issuance of Liability-Classified Awards 1119 Fair Value Adjustments 1120 Exercise of Liability-Classified Awards 1121 Expiration of Liability-Classified Awards 1121 Other Types of Stock-Based Compensation 1122 Stock Appreciation Rights 1122 Restricted Stock Plans 1123 Employee Stock Purchase Plans 1124 Stock-Based Compensation Disclosures 1125 JUDGMENTS IN ACCOUNTING: Stock-Based Compensation 1127 Overview of Pensions 1127 Pension Plan Administration 1127 Types of Pension Plans 1128 Measures of the Actuarially Determined Defined-Benefit Pension Obligation 1129 Defined-Benefit Pension Plan Accounting 1130 CONCEPTUAL FRAMEWORK CONNECTION: Defined-Benefit Pension Plans 1130 Factor 1: Service Cost 1131 Factor 2: Prior Service Costs 1131 Factor 3: Interest on the PBO 1132 Factor 4: Expected Return on Pension Plan Assets 1133 Factor 5: Current-Year Net Gains and Losses 1134 Factor 6: Funding the Plan 1136 Factor 7: Payments to Retirees 1137 Summary: Accounting Effects of Defined-Benefit Pension Plans 1137 Accounting for Defined-Benefit Pension Plans: IFRS 1137 JUDGMENTS IN ACCOUNTING: Defined-Benefit Pension Plans 1142 Defined-Benefit Pension Plan Disclosure Requirements 1142 FINANCIAL STATEMENT ANALYSIS: Defined-Benefit Pension Plan 1145 Interview: Peter Sayre, Prudential Insurance 1149 Summary by Learning Goal including Similarities and Differences between U.S. GAAP and IFRS 1150 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 1152-1164 Cases Judgment Cases 1165 • Financial Statement Analysis Cases 1165 . Surfing the Standards Cases 1168 • Basis for Conclusions Cases 1169 Appendix A: Comprehensive Illustration of Accounting for Defined-Benefit Pension Plans 1170 CHAPTER 20 Earnings per Share 1177 Introduction 1177 Basic Earnings per Share 1178 CONCEPTUAL FRAMEWORK CONNECTION: Earnings per Share 1178 Basic EPS Numerator 1178 Basic EPS Denominator 1179 JUDGMENTS IN ACCOUNTING: Presentation of EPS 1181 Diluted Earnings per Share 1182 If-Converted Assumption 1183 Convertible Debt 1183 Convertible Preferred Stock 1188 Options and Warrants 1189 Diluted Earnings per Share: IFRS 1191 Antidilutive Securities 1191 Antidilutive Convertible Securities 1191 Antidilutive Options and Warrants 1193 Antidilution Sequencing 1193 Antidilution with a Net Loss from Continuing Operations 1194 Earnings per Share Presentation and Disclosures 1195 Comprehensive Example: EPS Calculation, Antidilution Sequencing, and Disclosures 1197 FINANCIAL STATEMENT ANALYSIS: EPS 1201 Interview: Michael H. Dolan, Duff Phelps, LLC 1204 Summary by Learning Goal 1205 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 1207-1215 Cases Judgment Case 1216 • Financial Statement Analysis Case 1218 • Surfing the Standards Case 1220 • Basis for Conclusions Cases 1220 CHAPTER 21 Accounting Changes and Error Analysis 1221 Introduction 1221 Overview of Accounting Changes 1222 Types of Accounting Changes 1222 CONCEPTUAL FRAMEWORK CONNECTION: Changes in Accounting Principles and Estimates 1222 Methods for Reporting Accounting Changes 1223 Changes in Accounting Principle 1223 Reporting a Change in Accounting Principle 1223 Direct and Indirect Effects 1224 Retrospective Method Illustration 1224 Prospective Method Illustration 1228 Required Disclosures for a Change in Accounting Principle 1229 Changes in Accounting Estimates 1230 Prospective Method Illustration 1230 Change in Accounting Estimate Effected by a Change in Accounting Principle 1230 JUDGMENTS IN ACCOUNTING: Changes in Accounting Estimates 1231 Disclosure of a Change in Accounting Estimate 1231 Change in the Reporting Entity 1232 Disclosure of a Change in the Reporting Entity 1232 Errors and Error Analysis 1233 CONCEPTUAL FRAMEWORK CONNECTION: Errors 1234 Balance Sheet Errors 1234 Income Statement Errors 1234 Errors Affecting the Income Statement and the Balance Sheet 1235 JUDGMENTS IN ACCOUNTING: Error Corrections 1239 FINANCIAL STATEMENT ANALYSIS: Accounting Changes and Errors 1240 Accounting Changes and Errors 1240 Interview: Lawrence Steenvoorden, Siemens Healthcare Diagnostics 1243 Summary by Learning Goal 1244 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 1246-1254 Cases Judgment Case 1254 • Financial Statement Analysis Case 1255 • Surfing the Standards Case 1256 • Basis for Conclusions Case 1256 CHAPTER 22 The Statement of Cash Flows 1257 Introduction 1257 Overview of the Statement of Cash Flows 1258 CONCEPTUAL FRAMEWORK CONNECTION: Statement of Cash Flows 1258 Purposes of the Cash Flow Statement 1258 Cash and Cash Equivalents 1258 Cash Equivalents under IFRS 1259 Format of the Cash Flow Statement 1259 Sections in the Statement of Cash Flows 1259 Statement of Cash Flows Classifications 1260 Classification of Dividends, Interest, and Taxes 1260 Reconciliation of Cash and Cash Equivalents 1262 Significant Non-Cash Investing and Financing Transactions 1263 Conceptual Model for the Statement of Cash Flows 1263 Operating Cash Flows 1264 The Indirect Method 1264 The Direct Method 1270 Investing Cash Flows 1275 Financing Cash Flows 1276 Illustration of the Statement of Cash Flows 1277 JUDGMENTS IN ACCOUNTING: Impacting the Statement of Cash Flows 1281 Complexities in Determining Cash Flows 1281 Acquisition and Disposition of Long-Term Assets 1282 Deferred Income Taxes 1284 Net Accounts Receivable and Bad Debt Expense 1285 Unrealized Gains and Losses on Fair Value Adjustments 1286 Equity Method Investments 1286 Share-Based Compensation 1287 Pension Adjustments 1287 Amortization of Bond Premiums and Discounts 1288 Overview of Indirect Method Adjustments 1289 Cash Flow Statement Disclosures 1290 Cash Equivalents Policy: Direct and Indirect Methods 1290 Noncash Investing and Financing Activities: Direct and Indirect Methods 1290 Interest and Income Taxes Paid: Indirect Method Only 1290 Reconciliation of Net Income to Net Cash Provided by Operating Activities: Direct Method Only 1290 Cash Flow Statement Disclosures under IFRS 1290 Comprehensive Cash Flow Problem 1290 Interview: Christina Loebach, Kraft Foods Group 1300 FINANCIAL STATEMENT ANALYSIS: Operating Cash Flow 1301 Summary by Learning Goal 1305 Questions Multiple-Choice Questions Becker Professional Education* « Brief Exercises « Exercises • Problems 1308-1338 Cases Judgment Case 1339 • Financial Statement Analysis Case 1339 . Surfing the Standards Cases 1341 • Basis for Conclusions Cases 1341 Glossary Index 1-1 CHAPTER 8 (ONLINE) Revenue Recognition (Current Standards) 1 Introduction I General Revenue Recognition Guidelines 2 CONCEPTUAL FRAMEWORK CONNECTION: Revenue Recognition 2 IFRS Conceptual Framework 3 The Timing of Revenue Recognition 3 Revenue Recognition at Delivery 4 Product Revenue 4 Service Revenue 5 Special Issues in Revenue Recognition 6 Right-to-Return Sales 6 Consignment Sales 9 Other Principal-Agent Transactions 10 Bill-and-Hold Arrangements 11 Channel Stuffing 12 Multiple-Element Arrangements 13 Revenue Recognition before Delivery 16 CONCEPTUAL FRAMEWORK CONNECTION: Revenue Recognition Before Delivery 17 Revenue Recognition for Long-Term Contracts 17 Percentage-of Completion Method 17 Percentage-of-Completion Method Criteria 17 Percentage-of-Completion Method Accounting Procedures 18 Determining the Estimated Percentage of Completion 18 Percentage-of-Completion Method Implementation 19 Completed-Contract Method 24 Completed-Contract Method Criteria 24 Completed-Contract Method Procedures 24 IFRS Zero-Gross Profit Approach 26 Accounting for Unprofitable Contracts 29 Percentage-of-Completion Method 29 Completed-Contract Method 32 Disclosures Related to Revenue Recognition 33 IFRS Revenue Recognition Disclosures 34 JUDGMENTS IN ACCOUNTING: Revenue Recognition 35 Looking Ahead: Convergence and Revenue Recognition 37 FINANCIAL STATEMENT ANALYSIS: Comparison of the Percentage-of-Completion and Completed-Contract Methods 37 Interview: Michael Hall, KPMG 42 Summary by Learning Goal 43 Questions Multiple-Choice Questions Becker Professional Education* • Brief Exercises • Exercises • Problems 47-59 Cases Judgment Cases 59 • Financial Statement Analysis Case 60 • Surfing the Standards Case 61 Appendix A: Revenue Recognition after Delivery 62 Post-Delivery Revenue Recognition Methods 62 The Installment Sales Method 62 Cost-Recovery Method 66 CHAPTER 13 (ONLINE) Appendix: Accounting for Warranty Costs (Current Standards) 1 Accounting for Warranty Costs 1 Base Warranty 1 Extended Warranty 3 Warranty Accounting in Practice 4 Questions Brief Exercises • Exercises • Problems 5-6
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institution	BVB
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spelling	Gordon, Elizabeth A. Verfasser (DE-588)1036629775 aut Intermediate accounting Elizabeth A. Gordon, Jana S. Raedy, Alexander J. Sannella 1. ed. Boston, Mass. [u.a.] Pearson 2016 XXXIV, 1341, 46 S. txt rdacontent n rdamedia nc rdacarrier Always learning Accounting Raedy, Jana Smith Verfasser (DE-588)135843405 aut Sannella, Alexander John Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028327903&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Gordon, Elizabeth A. Raedy, Jana Smith Sannella, Alexander John Intermediate accounting Accounting
title	Intermediate accounting
title_auth	Intermediate accounting
title_exact_search	Intermediate accounting
title_full	Intermediate accounting Elizabeth A. Gordon, Jana S. Raedy, Alexander J. Sannella
title_fullStr	Intermediate accounting Elizabeth A. Gordon, Jana S. Raedy, Alexander J. Sannella
title_full_unstemmed	Intermediate accounting Elizabeth A. Gordon, Jana S. Raedy, Alexander J. Sannella
title_short	Intermediate accounting
title_sort	intermediate accounting
topic	Accounting
topic_facet	Accounting
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028327903&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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