Intermediate accounting:
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York u.a.
McGraw-Hill
1992
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| Edition: | 4. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXXII, 1244 S. graph. Darst. |
| ISBN: | 0071125647 0070106355 |
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MARC
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| 100 | 1 | |a Chasteen, Lanny G. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Intermediate accounting |c Lanny G. Chasteen ; Richard E. Flaherty ; Melvin C. O'Connor |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a New York u.a. |b McGraw-Hill |c 1992 | |
| 300 | |a XXXII, 1244 S. |b graph. Darst. | ||
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| 700 | 1 | |a Flaherty, Richard E. |e Verfasser |4 aut | |
| 700 | 1 | |a O'Connor, Melvin C. |e Verfasser |4 aut | |
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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 | Chasteen, Lanny G. Flaherty, Richard E. O'Connor, Melvin C. |
| author_facet | Chasteen, Lanny G. Flaherty, Richard E. O'Connor, Melvin C. |
| author_role | aut aut aut |
| author_sort | Chasteen, Lanny G. |
| author_variant | l g c lg lgc r e f re ref m c o mc mco |
| building | Verbundindex |
| bvnumber | BV010060514 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635 |
| callnumber-search | HF5635 |
| callnumber-sort | HF 45635 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 810 |
| ctrlnum | (OCoLC)24670501 (DE-599)BVBBV010060514 |
| dewey-full | 657/.044 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| 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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| id | DE-604.BV010060514 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:45:46Z |
| institution | BVB |
| isbn | 0071125647 0070106355 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006674746 |
| oclc_num | 24670501 |
| open_access_boolean | |
| owner | DE-703 |
| owner_facet | DE-703 |
| physical | XXXII, 1244 S. graph. Darst. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | McGraw-Hill |
| record_format | marc |
| spelling | Chasteen, Lanny G. Verfasser aut Intermediate accounting Lanny G. Chasteen ; Richard E. Flaherty ; Melvin C. O'Connor 4. ed. New York u.a. McGraw-Hill 1992 XXXII, 1244 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 Flaherty, Richard E. Verfasser aut O'Connor, Melvin C. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006674746&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Chasteen, Lanny G. Flaherty, Richard E. O'Connor, Melvin C. Intermediate accounting Accounting Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4048732-5 |
| title | Intermediate accounting |
| title_auth | Intermediate accounting |
| title_exact_search | Intermediate accounting |
| title_full | Intermediate accounting Lanny G. Chasteen ; Richard E. Flaherty ; Melvin C. O'Connor |
| title_fullStr | Intermediate accounting Lanny G. Chasteen ; Richard E. Flaherty ; Melvin C. O'Connor |
| title_full_unstemmed | Intermediate accounting Lanny G. Chasteen ; Richard E. Flaherty ; Melvin C. O'Connor |
| title_short | Intermediate accounting |
| title_sort | intermediate accounting |
| topic | Accounting Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006674746&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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