Holdings: Intermediate accounting

Intermediate accounting:

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Bibliographic Details
Main Authors:	Williams, Jan R. (Author), Stanga, Keith G. (Author), Holder, William W. (Author)
Format:	Book
Language:	English
Published:	Fort Worth Dryden Press u.a. 1992
Edition:	4. ed.
Series:	The Dryden/HBJ accounting series
Subjects:	Accounting Rechnungslegung Rechnungswesen USA Lehrbuch
Online Access:	Inhaltsverzeichnis
Physical Description:	XX, 1327 S. 1 Suppl.
ISBN:	0155413147

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Record in the Search Index

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adam_text	CONTENTS PREFACE xxv CHAPTER 1 FINANCIAL ACCOUNTING AND REPORTING: AN INTRODUCTION AND HISTORICAL DEVELOPMENT 1 THE ENVIRONMENT AND ROLE OF FINANCIAL ACCOUNTING AND REPORTING 1 THE ECONOMIC ENVIRONMENT 2 USES AND USERS OF FINANCIAL ACCOUNTING INFORMATION 3 THE ECONOMIC ENVIRONMENT AND ITS RELATIONSHIP TO FINANCIAL ACCOUNTING AND REPORTING 4 THE NATURE AND CONTENT OF FINANCIAL ACCOUNTING AND REPORTING 7 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) 7 THE IMPORTANCE OF ETHICS IN FINANCIAL ACCOUNTING AND REPORTING 8 FINANCIAL REPORTING IN RELATION TO OTHER INFORMATION USED IN DECISION MAKING 9 THE HISTORICAL DEVELOPMENT OF FINANCIAL ACCOUNTING AND REPORTING 11 THE PRE-FORMAL-THEORY ERA: BEFORE 1930 13 THE PROBLEM-SOLVING ERA: 1930-1972 13 Securities and Exchange Commission 14 American Institute of Certified Public Accountants 15 THE CONCEPTUAL FRAMEWORK ERA: 1973 TO THE PRESENT 17 Financial Accounting Standards Board (FASB) 17 STANDARD SETTING AS A POLITICAL PROCESS 21 OTHER GROUPS THAT INFLUENCE THEORY AND PRACTICE 23 INTERNATIONAL STANDARD-SETTING DEVELOPMENTS 24 International Accounting Standards Committee 24 European Community 25 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 25 QUESTIONS 26 CASES 27 EXERCISES 32 CHAPTER 2 FINANCIAL ACCOUNTING AND REPORTING: A THEORETICAL STRUCTURE 33 ENVIRONMENTAL ASSUMPTIONS 36 THE ACCOUNTING ENTITY ASSUMPTION 36 THE PERIODICITY x CONTENTS Discontinued Operations 180 Extraordinary Items 184 Accounting Changes 186 ADDITIONAL DISCLOSURES OF INCOME INFORMATION 195 Earnings per Share 195 Interim Reporting 196 Segment Reporting 201 UNRESOLVED ISSUES 205 COMBINED STATEMENT OF INCOME AND RETAINED EARNINGS 206 SUMMARY PRESENTATION OF INCOME INFORMATION 206 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 206 APPENDIX 4-1 ACTUAL FINANCIAL STATEMENTS OF THE BFGOODRICH COMPANY AND SUBSIDIARIES 210 QUESTIONS 230 CASES 232 EXERCISES 237 PROBLEMS 245 CHAPTER 5 THE BALANCE SHEET 256 USES OF THE BALANCE SHEET 256 CLASSIFICATION AND VALUATION IN THE BALANCE SHEET 257 CURRENT ASSETS 259 CURRENT LIABILITIES 261 NONCURRENT ASSETS 263 LONG-TERM LIABILITIES 264 CONTINGENCIES 265 Loss Contingencies 265 GAIN CONTINGENCIES 268 OWNERS EQUITY 268 UNCLASSIFIED BALANCE SHEETS 270 NOTES AND SUPPLEMENTARY INFORMATION 270 LONG-TERM COMMITMENTS 271 PROPERTY, PLANT, AND EQUIPMENT 271 STOCKHOLDERS EQUITY 271 ACCOUNTING POLICIES 271 SUBSEQUENT EVENTS 274 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 275 APPENDIX 5-1 ANALYSIS OF FINANCIAL STATEMENTS 276 THE FINANCIAL ANALYSIS PROCESS 277 FINANCIAL ANALYSIS TECHNIQUES 278 Percentage Analysis 278 Ratio Analysis 281 Liquidity Ratios 282 Activity or Turnover Ratios 286 Leverage Ratios 288 Profitability Ratios 289 Time Series Analysis 294 Cross-Section Analysis 294 LIMITATIONS OF RATIO ANALYSIS 296 QUESTIONS 297 CASES 298 EXERCISES 305 PROBLEMS 313 xii CONTENTS REVENUE RECOGNITION AT THE POINT OF SALE 395 SALES MADE ON CREDIT 396 COSTS INCURRED AFTER THE POINT OF SALE 396 RETURN PRIVILEGES 396 SERVICE TRANSACTIONS 398 REVENUE RECOGNITION DURING PRODUCTION 398 LONG-TERM CONSTRUCTION CONTRACTS 399 The Percentage-of- Completion Method 399 The Completed-Contract Method 401 Accounting for Long- Term Construction Contracts 402 Reporting Long-Term Construction Contracts 403 Losses on Long-Term Construction Contracts 403 SERVICE TRANSACTIONS 406 PRODUCTS REQUIRING AGING 407 REVENUE RECOGNITION AT COMPLETION OF PRODUCTION 408 REVENUE RECOGNITION DURING CASH COLLECTION 411 THE INSTALLMENT METHOD 412 Income Recognition under the Installment Method 412 Varying Gross Profit Rates through Time 414 Interest on Installment Receivables 414 Accounting for Credit Defaults 416 THE COST-RECOVERY METHOD 416 Service Transactions 417 EVALUATION OF CASH- COLLECTION METHODS 417 SUMMARY OF REVENUE AND INCOME RECOGNITION CONCEPTS 417 SPECIALIZED APPLICATIONS OF REVENUE RECOGNITION CONCEPTS 418 FRANCHISES 418 Accounting for the Initial Franchise Fee 419 Continuing Periodic Fees 420 REAL ESTATE SALES AND RETAIL LAND SALES 421 BARTER TRANSACTIONS 421 OTHER INDUSTRY STANDARDS 422 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 422 APPENDIX 7-1 CONSIGNMENT SALES 423 QUESTIONS 424 CASES 426 EXERCISES 430 PROBLEMS 436 CHAPTER 8 SHORT-TERM MONETARY ITEMS: CASH, RECEIVABLES, AND CURRENT LIABILITIES 448 CASH 449 PETTY CASH 449 RECONCILIATION OF CASH BALANCES 451 CASH DISCLOSURES: OVERDRAFTS AND COMPENSATING BALANCES 454 Overdrafts 454 Compensating Balances 454 RECEIVABLES 454 ACCOUNTS RECEIVABLE 454 Determining Amounts Due on Receivables 455 Determining When Receivables Should Be Recognized as Assets 459 Estimating Uncollectible Accounts 460 Summary of Accounts Receivable Valuation and Reporting 463 SHORT-TERM NOTES 463 Calculating Interest on Short- Term Notes 464 Accounting for Short-Term Notes and Interest 464 USING CONTENTS xiii RECEIVABLES TO SECURE IMMEDIATE CASH 465 Discounting Notes Receivable 465 Using Receivables as Security for a Loan 466 Factoring of Accounts Receivable 468 LIABILITIES AND THEIR VALUATION 471 OETERMINABLE CURRENT LIABILITIES 472 TRADE ACCOUNTS PAYABLE 472 NOTES PAYABLE 473 Trade Notes Payable 473 Short-Term Notes Other Than Trade Notes Payable 473 CURRENT MATURITIES OF LONG-TERM OBLIGATIONS 474 OBLIGATIONS THAT ARE CALLABLE BY THE CREDITOR 474 SHORT-TERM OBLIGATIONS EXPECTED TO BE REFINANCED 474 DIVIDENDS PAYABLE 475 COLLECTIONS FOR THIRD PARTIES 476 Sales Taxes Collected 476 Payroll Taxes Withheld 477 ACCRUED LIABILITIES 477 Compensated Employee Absences 477 Payroll Taxes Payable 479 Property Taxes Payable 479 PREPAYMENTS AND DEPOSITS BY CUSTOMERS 480 CURRENT LIABILITIES DEPENDENT ON OPERATING RESULTS 481 INCOME TAXES PAYABLE 482 BONUSES PAYABLE 482 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 483 APPENDIX 8-1 COMPREHENSIVE CASH RECONCILIATION 484 QUESTIONS 487 CASES 489 EXERCISES 492 PROBLEMS 500 CHAPTER 9 INVENTORY VALUATION: DETERMINING COST AND USING COST FLOW ASSUMPTIONS 513 MAJOR INVENTORY CLASSIFICATIONS 514 INVENTORY ACCOUNTING SYSTEMS 515 THE PERIODIC INVENTORY SYSTEM 515 THE PERPETUAL INVENTORY SYSTEM 516 THE PERIODIC AND PERPETUAL INVENTORY SYSTEMS COMPARED 517 ITEMS TO BE INCLUDED IN INVENTORY 518 GOODS IN TRANSIT 519 CONSIGNED GOODS 519 SALES ON APPROVAL 519 PRODUCT FINANCING ARRANGEMENT 520 CONDITIONAL SALES 520 INVENTORY ERRORS AND THEIR EFFECTS ON THE FINANCIAL STATEMENTS 521 EXPENDITURES AND COST ALLOCATIONS TO BE INCLUDED IN INVENTORY COST 521 THE COSTS OF PURCHASED MERCHANDISE INVENTORY AND COST ADJUSTMENTS 522 Relative Sales Value Method 522 Purchase Discounts 523 Freight In on Purchases 524 Purchase Returns and Allowances 524 THE COSTS OF MANUFACTURED INVENTORIES 525 CONTENTS xi CHAPTER 6 THE STATEMENT OF CASH FLOWS 325 HISTORICAL BACKGROUND 326 USEFULNESS OF THE STATEMENT OF CASH FLOWS 328 OVERVIEW OF THE STATEMENT OF CASH FLOWS 331 PREPARATION OF THE STATEMENT OF CASH FLOWS 333 CASH FLOWS FROM OPERATING ACTIVITIES 334 Cash Collections from Customers 336 Cash Paid to Merchandise Suppliers 336 Cash Payments for Salaries 338 Cash Payments for Interest 338 Other Noncash Income Statement Items 338 Reconciling Income Flows and Cash Flows 339 CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES 339 Sale of Equipment 339 Retirement of Common Stock 340 Payment of Dividends 340 Purchase of Equipment 340 Accumulated Depreciation Account 340 Purchase of Land 341 Bonds Payable 341 Contributed Capital Accounts 341 Retained Earnings 341 Statement Preparation Summary 341 CASH AND CASH EQUIVALENTS 341 INVESTING AND FINANCING ACTIVITIES NOT AFFECTING CASH 342 SUMMARY OF CASH FLOW REPORTING OBJECTIVES 342 OTHER STATEMENT PREPARATION AND DISCLOSURE ISSUES 343 INCOME FLOWS VS. CASH FLOWS 343 CURRENT ASSETS AND CURRENT LIABILITIES NOT RELATED TO OPERATIONS 345 REPORTING NET CASH FLOWS FROM OPERATING ACTIVITIES—AN EVALUATION 345 EXTRAORDINARY ITEMS 346 CLASSIFICATION ISSUES 346 CASH FLOW PER SHARE DATA 346 TRANSACTIONS AND EVENTS NOT DISCLOSED ON THE STATEMENT OF CASH FLOWS 346 STATEMENT OF CASH FLOWS DISCLOSURES IN PRACTICE 347 EVALUATION OF FINANCIAL STATEMENTS 347 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 347 APPENDIX 6-1 USING WORKSHEETS OR T-ACCOUNTS TO PREPARE THE STATEMENT OF CASH FLOWS 350 THE WORKSHEET APPROACH 350 Explanation of the Worksheet Entries 354 Preparing the Statement of Cash Flows from the Worksheet 359 THE T- ACCOUNT APPROACH 359 QUESTIONS 359 CASES 363 EXERCISES 367 PROBLEMS 375 CHAPTER 7 REVENUE RECOGNITION AND INCOME DETERMINATION 392 AN OVERVIEW OF REVENUE CONCEPTS 393 THE REVENUE EARNING PROCESS 394 RECOGNITION AND THE REALIZATION PRINCIPLE 394 xiv CONTENTS COST FLOWS AND COST FLOW ASSUMPTIONS 526 SPECIFIC IDENTIFICATION 526 AVERAGE COST 527 Weighted Average Method 527 Moving Average Method 528 FIRST IN, FIRST OUT (FIFO) 528 LAST IN, FIRST OUT (LIFO) 529 COMPARATIVE RESULTS OF COST FLOW ASSUMPTIONS 532 EVALUATION OF THE VARIOUS COST FLOW ASSUMPTIONS 533 FIFO 533 LIFO 533 Average Cost 536 PROBLEMS IN USING UNIT LIFO 536 A POOLED APPROACH TO LIFO 536 DOLLAR-VALUE LIFO 538 Applying Dollar-Value LIFO 539 REPORTING INVENTORIES IN THE FINANCIAL STATEMENTS 542 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 544 QUESTIONS 545 CASES 546 EXERCISES 549 PROBLEMS 556 CHAPTER 1 0 INVENTORY VALUATION: DEPARTURES FROM HISTORICAL COST AND METHODS OF ESTIMATING INVENTORY COST 568 VALUATION OF INVENTORY AT LOWER OF COST OR MARKET 568 RATIONALE FOR CEILING AND FLOOR CONSTRAINTS ON MARKET 570 APPLICATIONS OF THE LCM PROCEDURE 571 LCM AND CONSERVATISM 571 RECORDING THE REDUCTION OF INVENTORY TO MARKET 573 VALUING FIRM PURCHASE COMMITMENTS AT LCM 573 OTHER ALTERNATIVES TO HISTORICAL COST INVENTORY VALUATION 576 REPLACEMENT COST 576 NET REALIZABLE VALUE 576 STANDARD COSTS 577 METHODS OF ESTIMATING INVENTORY COSTS 577 THE GROSS PROFIT METHOD 578 Weaknesses of the Gross Profit Method 579 THE RETAIL INVENTORY METHOD 580 Retail Inventory Method Terminology 581 Complicating Factors 582 Variations of the Retail Inventory Method 583 THE DOLLAR-VALUE RETAIL LIFO METHOD 587 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 590 QUESTIONS 591 CASES 592 EXERCISES 595 PROBLEMS 601 CONTENTS xv CHAPTER 1 1 PLANT ASSETS AND INTANGIBLES: ACQUISITION AND SUBSEQUENT EXPENDITURES 610 CHARACTERISTICS OF PLANT ASSETS AND INTANGIBLES 610 VALUATION OF ACQUISITION 611 PLANT ASSETS 611 Land and Land Improvements 612 Machinery and Equipment 613 Buildings 613 Self-Constructed Assets 613 Natural Resources 617 INTANGIBLE ASSETS 618 Specifically Identifiable Intangibles 620 Goodwill 626 ACQUIRING ASSETS BY ISSUING STOCK 627 DONATED ASSETS 628 LUMP-SUM PURCHASES 629 EXCHANGES OF NONMONETARY ASSETS 629 General Guideline 629 Exchanges of Dissimilar Assets 630 Exchanges of Similar Assets 631 EXPENDITURES AFTER ACQUISITION 635 REPAIRS AND MAINTENANCE 635 ADDITIONS 636 REPLACEMENTS AND IMPROVEMENTS 636 Substitution 637 Capitalization of New Cost 637 Reduction of Accumulated Depreciation 637 REARRANGEMENT AND RELOCATION 638 LITIGATION 638 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 638 QUESTIONS 639 CASES 640 EXERCISES 645 PROBLEMS 652 CHAPTER 1 2 PLANT ASSETS AND INTANGIBLES: DEPRECIATION, DEPLETION, AMORTIZATION, AND DISPOSITION 660 THE NATURE OF DEPRECIATION, DEPLETION, AND AMORTIZATION IN ACCOUNTING 660 COST ALLOCATION VS. VALUATION 660 DEPRECIATION AND CASH FLOWS 662 RELEVANT FACTORS IN CALCULATING DEPRECIATION 662 Depreciation Base 662 Useful Life 663 Pattern of Cost Allocation 664 DEPRECIATION METHODS 664 STRAIGHT-LINE METHOD 665 PRODUCTION OR USE METHOD 666 ACCELERATED DEPRECIATION METHODS 667 Sum-of-the-Years-Digits 668 Declining Balance 669 GROUP AND COMPOSITE METHODS 669 PARTIAL-YEAR DEPRECIATION 671 DEPLETION OF NATURAL RESOURCES 673 Calculating Depletion 673 CHANGES IN ESTIMATES 674 PERCENTAGE (STATUTORY) DEPLETION 674 THE OIL AND GAS CONTROVERSY 675 AMORTIZATION OF INTANGIBLE ASSETS 676 SPECIFICALLY IDENTIFIABLE INTANGIBLE ASSETS 677 GOODWILL 678 xvi CONTENTS IMPAIRMENT OF VALUE OF NONCURRENT ASSETS 678 DISPOSITION OF PLANT ASSETS, NATURAL RESOURCES, AND INTANGIBLE ASSETS 680 SALE 680 ABANDONMENT 681 DONATION 681 INVOLUNTARY CONVERSION 681 FINANCIAL STATEMENT DISCLOSURES 682 PLANT ASSETS 682 NATURAL RESOURCES 682 INTANGIBLE ASSETS 683 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 683 QUESTIONS 686 CASES 687 EXERCISES 691 PROBLEMS 696 CHAPTER 1 3 FINANCIAL INSTRUMENTS: INVESTMENTS IN EQUITY SECURITIES 705 FUNDAMENTAL FINANCIAL INSTRUMENTS 706 TYPES OF FUNDAMENTAL FINANCIAL INSTRUMENTS 707 Unconditional Receivables/Payables 707 Conditional Receivable/Payables 707 Forward Contracts 707 Options 707 Guarantees or Other Conditional Exchanges 707 Equity Instruments 707 RECOGNITION AND MEASUREMENT OF FINANCIAL INSTRUMENTS 708 INVESTMENTS IN COMMON STOCK 708 VALUATION AT ACQUISITION 708 Acquisition for Cash 708 Acquisition in Exchange for Noncash Consideration 709 Lump-Sum Purchase 710 VALUATION FOLLOWING ACQUISITION 710 Cost Method 710 Lower-of- Cost-or-Market Method 714 Equity Method 720 Consolidated Financial Statements 724 International Practices 724 OTHER SECURITY INVESTMENTS 725 MARKETABLE DEBT SECURITIES 725 Temporary Investments 725 Long- Term Investments 726 PREFERRED STOCK 726 STOCK RIGHTS 727 Preemptive Stock Rights 727 Purchased Stock Warrants 729 STOCK SPLITS AND STOCK DIVIDENDS 729 SUMMARY OF VALUATION METHODS 730 SPECIAL-PURPOSE FUNDS 731 ACCOUNTING FOR FUNDS 732 CASH SURRENDER VALUE OF LIFE INSURANCE 733 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 734 APPENDIX 13-1 ADDITIONAL ISSUES RELATED TO THE EQUITY METHOD 735 CHANGE TO THE EQUITY METHOD 735 CONTENTS xvii CHANGE FROM THE EQUITY METHOD 738 INVESTEE LOSSES IN EXCESS OF COST 738 QUESTIONS 739 CASES 740 EXERCISES 742 PROBLEMS 747 CHAPTER 14 FINANCIAL INSTRUMENTS: DEBT SECURITIES 757 BONDS AND NOTES—NATURE AND CHARACTERISTICS 757 INTEREST 758 SECURITY FOR DEBT ISSUED 758 OWNERSHIP REGISTRATION 758 SINKING FUND REQUIREMENTS 759 OTHER CHARACTERISTICS 759 DETERMINING SELLING PRICES FOR UNCONDITIONAL RECEIVABLES/ PAYABLES—BONDS AND NOTES 759 MARKET PRICING OF DEBT ON DEBT CONTRACT DATE 760 PRICING BETWEEN INTEREST DATES 762 ACCOUNTING FOR BONDS AND NOTES—ISSUER AND INVESTOR 763 ACCOUNTING AT DATE OF ISSUE AND ON SUBSEQUENT INTEREST DATES 764 Bonds Issued at a Discount or Premium 765 Serial Debt Issued at a Premium or Discount 770 Debt Exchanged for Noncash Assets 770 Debt and Other Obligations Exchanged for Cash 774 Debt Issue Costs 775 Short-Term Investments in Bonds and Notes 775 ACCRUALS WHEN INTEREST PERIOD AND ACCOUNTING PERIOD DO NOT COINCIDE 776 DEBT ISSUED OR PURCHASED BETWEEN INTEREST DATES 776 Debt Issued at Par (Face Value) 776 Debt Issued at a Premium or Discount 778 ACCOUNTING FOR DEBT AT MARKET VALUE 779 EXTINGUISHMENT OF DEBT 781 EXTINGUISHMENT BY PAYING CREDITOR 781 Extinguishment of Term Debt 782 Extinguishment of Serial Debt 782 DEFEASANCE AND IN-SUBSTANCE DEFEASANCE 783 DEBT EXTINGUISHMENT: A SUMMARY 784 COMPOUND FINANCIAL INSTRUMENTS WITH DEBT AND EQUITY CHARACTERISTICS 784 CONVERTIBLE DEBT 785 Date-of-lssue Valuation 785 Conversion of Debt into Common Shares 787 Induced Conversions of Debt 787 DEBT ISSUED WITH DETACHABLE WARRANTS 788 COMPOUND FINANCIAL INSTRUMENTS WITH DEBT AND EQUITY CHARACTERISTICS: A SUMMARY 789 EMERGING FINANCIAL INSTRUMENTS AND AN OVERVIEW OF THE FASBS FINANCIAL INSTRUMENTS PROJECT 789 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 793 APPENDIX 14-1 TROUBLED DEBT RESTRUCTURING 794 ASSETS OR EQUITY SECURITIES TRANSFERRED IN SETTLEMENT OF OUTSTANDING DEBT 794 MODIFICATION OF DEBT TERMS 795 xwiii CONTENTS QUESTIONS 800 CASES 801 EXERCISES 804 PROBLEMS 810 CHAPTER 15 LEASES 817 CONCEPTUAL CONSIDERATIONS: RENTAL OR ACQUISITION? 818 LEASES THAT TRANSFER OWNERSHIP RIGHTS, RISKS, AND REWARDS 818 ACCOUNTING FOR A LEASE THAT REPRESENTS A TRANSFER OF OWNERSHIP 820 FINANCIAL STATEMENT PRESENTATION 822 CLASSIFICATION OF LEASES 823 Capital Leases 823 Direct-Financing Leases 824 Leveraged Leases 824 Sales-Type Leases 824 Operating Leases 825 Capital Leases Accounted for as Operating Leases 826 Difficulties in Classifying Leases 827 APPLYING THE CONCEPTUAL CONSIDERATIONS 827 HISTORICAL BACKGROUND 827 FASB STATEMENT NO. 13 LEASE CLASSIFICATION CRITERIA 828 Criteria for the Lesses 828 Criteria for the Lessor 829 Lease Criteria and Conceptual Considerations 829 LESSEE DEPRECIATION OF LEASED PROPERTY UNDER A CAPITAL LEASE 831 SUMMARY OF STATEMENT NO. 13 OBJECTIVES 832 ADDITIONAL LEASING ISSUES 832 MINIMUM LEASE PAYMENTS 832 RESIDUAL VALUE AT THE END OF THE LEASE TERM 832 Guaranteed Residual Value 833 Unguaranteed Residual Value 836 BARGAIN PURCHASE OPTIONS 839 LESSEE USE OF THE IMPLICIT RATE VS. AN INCREMENTAL BORROWING RATE 840 LESSOR INITIAL DIRECT COSTS OF LEASING 841 SALE-LEASEBACK TRANSACTIONS 843 LEASE DISCLOSURES 847 Lessee Disclosures 847 Lessor Disclosures 847 Gross versus Net Disclosures 847 CONTINUING LEASE CONTROVERSIES 848 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 849 APPENDIX 15-1 REAL ESTATE LEASES 851 LEASES OF LAND 851 LEASES OF LAND AND BUILDINGS 852 LEASES OF EQUIPMENT AND REAL ESTATE 852 LEASES COVERING ONLY PART OF A BUILDING 853 QUESTIONS 854 CASES 856 EXERCISES 860 PROBLEMS 865 CONTENTS xix CHAPTER 1 6 PENSIONS AND OTHER POSTRETIREMENT BENEFITS 873 PENSION BENEFITS 873 PRIVATE PENSION PLANS IN THE UNITED STATES 874 CHARACTERISTICS OF PRIVATE PENSION PLANS 874 A TYPICAL DEFINED BENEFIT PENSION PLAN ARRANGEMENT 876 ACCOUNTING PRONOUNCEMENTS ON PRIVATE PENSION PLANS 876 OBJECTIVES IN ACCOUNTING FOR DEFINED BENEFIT PENSION PLANS 878 FUNDAMENTALS OF DETERMINING AND ACCOUNTING FOR PENSION COST 879 ACTUARIAL ASSUMPTIONS AND VALUATION 879 ACCUMULATED BENEFITS VS. PROJECTED BENEFITS 880 Calculating Projected Pension Benefits 881 ALLOCATING (ATTRIBUTING) COST OF BENEFITS TO PERIODS 882 SERVICE COST AND INTEREST COST 882 Calculation and Accounting 882 Relationship Between Service Cost and Projected Benefit Obligation 885 FUNDING AND RETURNS ON PLAN ASSETS 885 When Discount Rate for Projected Benefit Obligation Equals Return on Plan Assets 886 When Discount Rate for Projected Benefit Obligation Is Not Equal to Return on Plan Assets 887 RETROACTIVE BENEFITS (PRIOR SERVICE COST) 890 Theoretical Considerations 891 Amortization of Prior Service Cost 892 AMORTIZATION OF PRIOR SERVICE COST FOR A GROUP OF EMPLOYEES 893 Theoretical Approach Compared to GAAP 895 Reconciliation of a Plan s Funded Status with the Employer s Balance Sheet Information 896 ADDITIONAL ISSUES IN ACCOUNTING FOR PENSION COST 897 PENSION GAINS AND LOSSES 898 Calculating and Accounting for a Plan Asset Loss 899 ACCOUNTING FOR PLAN AMENDMENTS 903 RECOGNIZING A MINIMUM LIABILITY 904 TRANSITION REQUIREMENTS AND EFFECTIVE DATE OF STATEMENT NO. 87 907 Transition Requirements 907 DISCLOSURE REQUIREMENTS OF STATEMENT NO. 87 908 ACCOUNTING FOR PENSIONS: AN ASSESSMENT 909 OTHER POSTRETIREMENT BENEFITS 909 SINGLE-EMPLOYER DEFINED BENEFIT POSTRETIREMENT PLANS 912 ASSUMPTIONS, ATTRIBUTION, OBLIGATIONS. AND COST COMPONENTS 912 DETERMINING NET PERIODIC POSTRETIREMENT BENEFIT COST 915 DISCLOSURE REQUIREMENTS OF STATEMENT NO. 106 922 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 922 APPENDIX 16-1 OTHER TOPICS RELATED TO PENSION AND OTHER POSTRETIREMENT BENEFITS 925 MULTIEMPLOYER PENSION PLANS 925 SETTLEMENTS AND CURTAILMENTS OF POSTRETIREMENT BENEFIT PLANS 926 APPENDIX 16-2 ACCOUNTING AND REPORTING BY THE PENSION PLAN 926 QUESTIONS 928 CASES 930 EXERCISES 932 PROBLEMS 940 xx CONTENTS CHAPTER 1 7 ACCOUNTING FOR INCOME TAXES 949 MAJOR CONCEPTUAL ISSUES IN ACCOUNTING AND REPORTING FOR INCOME TAXES 950 TEMPORARY DIFFERENCES 950 ILLUSTRATION OF THE EFFECT OF TEMPORARY DIFFERENCES 950 PARTIAL VS. COMPREHENSIVE RECOGNITION 952 Partial Recognition 952 Comprehensive Recognition 953 ASSET/LIABILITY METHOD VS. DEFERRED METHOD 953 Asset/Liability Method 953 Deferred Method 954 NET-OF-TAX REPORTING OF DEFERRED TAXES 955 SUMMARY 955 FUNDAMENTALS OF CURRENT REQUIREMENTS IN ACCOUNTING FOR INCOME TAXES 956 HISTORICAL BACKGROUND 956 CURRENT REQUIREMENTS 957 EXAMPLE 1: DEFERRED TAX LIABILITY 957 CHANGES IN ENACTED MARGINAL TAX RATES 959 NET OPERATING LOSSES 959 LOSS CARRYBACKS 961 Loss Carryforwards 961 EXAMPLE 2: DEFERRED TAX ASSET/LIABILITY 962 FINANCIAL ACCOUNTING EVENTS THAT DO NOT HAVE TAX CONSEQUENCES 963 COMPREHENSIVE EXAMPLE: SUPRA COMPANY 964 End of 1992 964 End of 1993 967 End of 1994 968 End of 1995 970 End of 1996 972 Summary of Supra Company Illustration 973 VALUATION ALLOWANCE FOR DEFERRED TAX ASSETS 973 FINANCIAL STATEMENT PRESENTATION AND DISCLOSURE 975 Statement of Financial Position 975 Income Statement and Stockholders Equity 977 ADDITIONAL ISSUES IN ACCOUNTING FOR INCOME TAXES 978 TAX-PLANNING STRATEGIES 978 THE ALTERNATIVE MINIMUM TAX 979 TRANSITION REQUIREMENTS 979 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 980 QUESTIONS 981 CASES 982 EXERCISES 983 PROBLEMS 988 CHAPTER 18 STOCKHOLDERS EQUITY 993 CORPORATE FORM OF ORGANIZATION 993 STATE LAWS GOVERNING CORPORATIONS 994 THE SYSTEM OF CAPITAL ACCUMULATION 994 Stock 995 Rights of Stockholders 995 Classes of Stock 995 LIMITED LIABILITY 996 Issuance of Stock at Discount 996 Impairment of Contributed Capital 997 PREFERRED STOCK 998 Cumulative Feature 998 Participation Feature 999 Call Feature 999 Conversion Feature 1000 CORPORATE DIVIDEND POLICIES 1000 ABILITY TO PAY DIVIDENDS 1002 ACCOUNTING FOR THE ISSUANCE OF STOCK 1003 ISSUANCE FOR CASH 1004 Par Value Stock 1004 Stated Value Stock 1004 True No-Par Stock 1004 ISSUANCE FOR NONCASH CONSIDERATION CONTENTS xxi 1005 STOCK SUBSCRIPTIONS 1006 Defaults on Stock Subscriptions 1006 Balance Sheet Presentation 1008 LUMP-SUM STOCK ISSUANCES 1008 STOCK ISSUE COSTS 1009 CONVERSION OF PREFERRED INTO COMMON 1009 STOCK RIGHTS 1010 Rights to Existing Stockholders 1010 Stock Option Plans 1011 DONATED CAPITAL 1016 ACCOUNTING FOR ACQUIRED CAPITAL STOCK 1016 ACCOUNTING FOR RETIREMENT OF CAPITAL STOCK 1018 ACCOUNTING FOR TREASURY STOCK 1019 The Cost Method 1020 The Par Value Method 1021 Donated Treasury Stock 1022 Balance Sheet Presentation of Treasury Stock 1023 THE NATURE OF RETAINED EARNINGS 1024 TRENDS IN TERMINOLOGY 1025 TRANSACTIONS AFFECTING RETAINED EARNINGS 1025 DIVIDENDS 1026 TYPES OF DIVIDENDS 1026 Cash Dividends 1026 Scrip Dividends 1027 Property Dividends 1027 Liquidating Dividends 1028 Stock Dividends 1029 Stock Splits 1031 Evaluation of Accounting for Stock Dividends 1033 THE EFFECT OF DIVIDEND PREFERENCES ON DIVIDEND DISTRIBUTIONS 1033 APPROPRIATIONS (RESTRICTIONS) OF RETAINED EARNINGS 1034 A NOTE ON ACCOUNT TITLES 1037 STATEMENT OF STOCKHOLDERS EQUITY 1037 STOCKHOLDERS EQUITY: AN OVERVIEW 1038 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 1039 APPENDIX 18-1 QUASI-REORGANIZATIONS 1040 QUESTIONS 1043 CASES 1045 EXERCISES 1049 PROBLEMS 1059 CHAPTER 19 EARNINGS PER SHARE 1071 AN OVERVIEW OF THE CALCULATION OF EPS 1072 DETERMINING INCOME APPLICABLE TO COMMON STOCK 1072 CALCULATING THE WEIGHTED AVERAGE NUMBER OF COMMON SHARES 1073 ADJUSTING THE WEIGHTED AVERAGE FOR STOCK DIVIDENDS. STOCK SPLITS. OR REVERSE SPLITS 1075 THE CONCEPT OF DILUTION 1076 CLASSIFICATION OF POTENTIALLY DILUTIVE SECURITIES FOR EPS CALCULATIONS 1078 COMMON STOCK EQUIVALENTS 1079 Stock Options and Warrants and Their xxii CONTENTS Equivalents 1079 Contingently Issuable Shares of Common Stock 1082 Convertible Securities 1083 ORDER OF ENTRY INTO EPS CALCULATIONS 1086 OTHER POTENTIALLY DILUTIVE SECURITIES 1087 SIMPLE VS. COMPLEX CAPITAL STRUCTURES 1087 REPORTING EPS AND MAKING RELATED DISCLOSURES 1088 ILLUSTRATIONS OF CALCULATING AND REPORTING EARNINGS PER SHARE 1090 EPS FOR A SIMPLE CAPITAL STRUCTURE 1090 EPS FOR A COMPLEX CAPITAL STRUCTURE 1091 SUMMARY OF CALCULATING EPS 1097 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 1097 QUESTIONS 1099 CASES 1100 EXERCISES 1102 PROBLEMS 1102 CHAPTER 20 ACCOUNTING FOR PRICE CHANGES 1119 WEAKNESSES OF THE CONVENTIONAL SYSTEM IN PERIODS OF CHANGING PRICES 1119 NATURE OF PRICE CHANGES 1119 PRICE CHANGES AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 1120 Effects of Inflation on Financial Statements 1122 Piecemeal Approaches to Accounting for Changing Prices 1123 Alleged Deficiencies of GAAP and Corrective Proposals 1124 FINANCIAL REPORTING AND CHANGING PRICES—A HISTORICAL BACKGROUND 1124 CAPITAL MAINTENANCE AND ASSET VALUATION 1125 CONCEPTS OF CAPITAL MAINTENANCE 1126 Maintaining Capital in Units of Money 1126 Maintaining capital in Units of General Purchasing Power 1127 Maintaining Physical Capital 1127 COMBINING ATTRIBUTE MEASUREMENT WITH CAPITAL MAINTENANCE—PERIODIC EARNINGS 1128 Classifying Balance Sheet Items on the Basis of Cash Claims—The Monetary/Nonmonetary Distinction 1129 Historical Cost/Nominal Dollars (HC/N$) 1131 Historical Cost/ Constant Dollars (HC/C$) 1131 Current Cost/Nominal Dollars (CC/N$) 1136 Current Cost/Physical Capital (CC/PC) 1138 Current/Cost/Constant Dollars (CC/C$) 1139 Financial Statements for Clark Company for 1993 1141 CHANGING PRICES AND DEPRECIABLE ASSETS 1145 Historical Cost/Constant Dollar Restatements 1146 Current Cost 1146 Determining Current Cost 1148 Backlog Depreciation 1148 CHANGING PRICES ALTERNATIVES—COMPARATIVE ANALYSIS OF STRENGTHS AND WEAKNESSES 1149 HISTORICAL COST/CONSTANT DOLLAR ACCOUNTING 1149 CURRENT COST ACCOUNTING 1150 CONTENTS xxiii DISCLOSURES ON CHANGING PRICES 1151 STATEMENT NO. 89 DISCLOSURE GUIDELINES 1151 CHANGING PRICES DISCLOSURES: EVALUATION OF DECISION USEFULNESS 1151 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 1153 QUESTIONS 1155 CASES 1156 EXERCISES 1160 PROBLEMS 1167 APPENDIX CONCEPTS OF PRESENT AND FUTURE VALUE 1179 INTEREST AND THE TIME VALUE OF MONEY 1180 SIMPLE INTEREST 1181 COMPOUND INTEREST 1181 PRESENT AND FUTURE VALUES OF SINGLE AMOUNTS 1183 TIME DIAGRAMS 1183 FUTURE VALUE OF A SINGLE AMOUNT 1184 PRESENT VALUE OF A SINGLE AMOUNT 1185 OTHER VALUES RELATED TO SINGLE AMOUNTS 1187 Finding n When p, a, and / Are Known 1188 Find /When p, a, and n Are Known 1188 Changing Interest Rates 1189 ANNUITIES 1189 FUTURE VALUE OF AN ORDINARY ANNUITY 1190 PRESENT VALUE OF AN ORDINARY ANNUITY 1192 OTHER VALUES RELATED TO ORDINARY ANNUITIES 1196 Finding n When R, P or A, and /Are Known 1196 Finding / When R, P or A, and n Are Known 1196 Finding R When P or A, /, and n Are Known 1196 ANNUITIES DUE 1197 Future Value of an Annuity Due 1197 Present Value of an Annuity Due 1198 DEFERRED ANNUITIES 1199 RELATING SYMBOLS TO CONCEPTS AND TABLES 1201 CONSOLIDATING THE CONCEPTS 1202 ACCOUNTING APPLICATIONS OF PRESENT AND FUTURE VALUE 1202 VALUING LONG-TERM BONDS 1202 OBLIGATIONS ARISING UNDER EMPLOYER PENSION PLANS 1205 LEASE OBLIGATIONS 1205 SUMMARY OF IMPORTANT TOPICS AND CONCEPT APPLICATIONS 1206 PRESENT AND FUTURE VALUE TABLES 1206-1211 QUESTIONS 1212 EXERCISES 1212 PROBLEMS 1218 INDEX 1225
any_adam_object	1
author	Williams, Jan R. Stanga, Keith G. Holder, William W.
author_facet	Williams, Jan R. Stanga, Keith G. Holder, William W.
author_role	aut aut aut
author_sort	Williams, Jan R.
author_variant	j r w jr jrw k g s kg kgs w w h ww wwh
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dewey-ones	657 - Accounting
dewey-raw	657/.044
dewey-search	657/.044
dewey-sort	3657 244
dewey-tens	650 - Management and auxiliary services
discipline	Wirtschaftswissenschaften
edition	4. ed.
format	Book
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spelling	Williams, Jan R. Verfasser aut Intermediate accounting Jan R. Williams ; Keith G. Stanga ; William W. Holder 4. ed. Fort Worth Dryden Press u.a. 1992 XX, 1327 S. 1 Suppl. txt rdacontent n rdamedia nc rdacarrier The Dryden/HBJ accounting series Accounting Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content Rechnungswesen (DE-588)4048732-5 s DE-604 USA (DE-588)4078704-7 g Rechnungslegung (DE-588)4128343-0 s 2\p DE-604 Stanga, Keith G. Verfasser aut Holder, William W. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003623919&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk
spellingShingle	Williams, Jan R. Stanga, Keith G. Holder, William W. Intermediate accounting Accounting Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd
subject_GND	(DE-588)4128343-0 (DE-588)4048732-5 (DE-588)4078704-7 (DE-588)4123623-3
title	Intermediate accounting
title_auth	Intermediate accounting
title_exact_search	Intermediate accounting
title_full	Intermediate accounting Jan R. Williams ; Keith G. Stanga ; William W. Holder
title_fullStr	Intermediate accounting Jan R. Williams ; Keith G. Stanga ; William W. Holder
title_full_unstemmed	Intermediate accounting Jan R. Williams ; Keith G. Stanga ; William W. Holder
title_short	Intermediate accounting
title_sort	intermediate accounting
topic	Accounting Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd
topic_facet	Accounting Rechnungslegung Rechnungswesen USA Lehrbuch
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003623919&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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