Intermediate accounting:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cincinnati, Ohio
South-Western Publ.
1994
|
| Ausgabe: | 6. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Getr. Zählung graph. Darst. |
| ISBN: | 0538825316 |
Internformat
MARC
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| 100 | 1 | |a Nikolai, Loren A. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Intermediate accounting |c Loren A. Nikolai ; John D. Bazley |
| 250 | |a 6. ed. | ||
| 264 | 1 | |a Cincinnati, Ohio |b South-Western Publ. |c 1994 | |
| 300 | |a Getr. Zählung |b graph. Darst. | ||
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| 650 | 4 | |a Contabilidad | |
| 650 | 4 | |a Accounting | |
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Datensatz im Suchindex
| _version_ | 1804125986970664960 |
|---|---|
| adam_text | bWT^f contents —
PART 1
FinanCa, Pepor,^: Concepts %££%£?* * Z
and F.n.ncal Statement. 22 Accoundng Changes and Errors u6
1 The Environment of Financial Reporting 2 2^ Additional Aspects of Financial
2 Financial Reporting: Its Reporting and Financial Analysis 1160
Conceptual Framework 27 24 Accounting for Changes in Prices 1226
3 The Balance Sheet and Statement of
Changes in Stockholders Equity 58 APPENDIX A
4 The Income Statement and Annual Report of
Statement of Cash Flows 108 The Coca Cola Company Aq
PART 2 APPENDIX B
Financial Reporting: Asset Measurement List of Official Pronouncements
and Income Determination of the AICPA and FASB Bi
5 Cash and Receivables 180 APPENDIX C
6 Inventories: Cost Measurement Review of the
and Flow Assumptions 240 Accounting Process C1
/ Inventories: Special Valuation Issues 295
8 Property, Plant, and Equipment: APPENDIX D
Acquisition and Disposal 341 Compound Interest D1
y Depreciation and Depletion 389
10 Intangibles 430 INDEX
PART 3
Financial Reporting: Valuation of
Liabilities and Investments
11 Current Liabilities and Contingencies 472
12 Long Term Liabilities and Receivables 523
13 Investments 5gg
PART 4
Financial Reporting: Stockholders Equity
14 Contributed Capital 64q
15 Retained Earnings and
Other Equity Issues g 52
PART 5
Financial Reporting: Special Topics
16 Income Recognition and
Measurement of Net Assets 752
17 Accounting for Income Taxes gjQ
IS Accounting for
Postemployment Benefits 867
19 Accounting for Leases o ,7
xii
CONTENTS
PART 1
Financial Reporting: Concepts and Financial Statements
1 The Environment of Financial Reporting 2
ACCOUNTING INFORMATION: USERS, USES, AND GAAP. External and In¬
ternal Users. Financial and Managerial Accounting Information Systems. Financial
Reporting. Generally Accepted Accounting Principles. THE ESTABLISHMENT OF
ACCOUNTING STANDARDS. Committee on Accounting Procedure (CAP). Ac¬
counting Principles Board (APB). Financial Accounting Standards Board (FASB).
Other Organizations Currently Influencing Generally Accepted Accounting Princi¬
ples. ETHICS IN THE ACCOUNTING ENVIRONMENT. CREATIVE AND
CRITICAL THINKING IN THE ACCOUNTING ENVIRONMENT.
2 Financial Reporting: Its Conceptual Framework 27
FASB CONCEPTUAL FRAMEWORK. OBJECTIVES OF FINANCIAL REPORT¬
ING. Information Useful in Decision Making. Information Useful in Assessing Ex¬
ternal Users Cash Receipts. Information Useful in Assessing Company Cash Flows.
Information About Economic Resources and Claims to These Resources. Informa¬
tion About Comprehensive Income and Its Components. Information About Funds
(Cash) Flows. Other Issues. Objectives in Other Countries. TYPES OF USEFUL
INFORMATION. Return on Investment. Risk. Financial Flexibility. Liquidity.
Operating Capability. QUALITATIVE CHARACTERISTICS OF USEFUL AC¬
COUNTING INFORMATION. Hierarchy of Qualitative Characteristics. Under
standability. Decision Usefulness. Relevance. Reliability. Comparability and
Consistency. Constraints to the Hierarchy. ACCOUNTING ASSUMPTIONS AND
CONVENTIONS. Entity. Continuity. Period of Time. Historical Cost. Monetary
Unit. Realization and Recognition. Matching and Accrual Accounting. Conserva¬
tism. GAAP AND FINANCIAL STATEMENTS. Balance Sheet. Income Statement.
Statement of Cash Flows. Statement of Changes in Equity. Overview.
3 The Balance Sheet and Statement of
Changes in Stockholders Equity 58
INTERRELATIONSHIP OF FINANCIAL STATEMENTS. PURPOSES OF
THE BALANCE SHEET. Liquidity, Financial Flexibility, and Operating Ca¬
pability. Capital and Capital Maintenance. RECOGNITION IN THE BAL¬
ANCE SHEET. ELEMENTS OF THE BALANCE SHEET. Assets. Liabilities.
Stockholders Equity. MEASUREMENT OF THE ELEMENTS OF THE
BALANCE SHEET. Historical Cost. Current Cost. Current Exit Value. Net
Realizable Value. Present Value. Valuations on Today s Balance Sheet. Limi¬
tations of the Balance Sheet. REPORTING CLASSIFICATIONS ON THE
BALANCE SHEET. Current Assets. Current Liabilities. Working Capital.
Long Term Investments. Property, Plant, and Equipment. Intangible Assets.
xiv Contents Other Assets. Long Term Liabilities. Other Liabilities. Conceptual Guide¬
lines for Reporting Assets and Liabilities. Stockholders Equity. Contributed
Capital. Capital Stock and Additional Paid in Capital. Unrealized Capital.
Retained Earnings. STATEMENT OF CHANGES IN STOCKHOLDERS EQ¬
UITY. OTHER DISCLOSURE ISSUES. Summary of Accounting Policies.
Fair Value and Risk of Financial Instruments. Contingent Liabilities and
Assets. Subsequent Events. Segment Reporting. Related Party Transactions.
Comparative and Interim Financial Statements. Auditor s Report. SEC Inte¬
grated Disclosures. Miscellaneous Disclosures. International Accounting
Differences. REPORTING TECHNIQUES. Statement Format (Balance
Sheet). Combined Amounts. Rounding. Notes, Supporting Schedules, and
Parenthetical Notations. ILLUSTRATIVE STATEMENTS.
4 The Income Statement and Statement of Cash Flows 108
CONCEPTS OF INCOME. Capital Maintenance Concept. Transactional Approach.
CONCEPTUAL REPORTING GUIDELINES. General Conceptual Guidelines.
Specific Conceptual Guidelines. ELEMENTS OF THE INCOME STATEMENT.
Revenues. Expenses. Gains and Losses. INCOME STATEMENT CONTENT. All
inclusive Versus Current Operating. Condensed Income Statements. Income from
Continuing Operations. Results from Discontinued Operations. Extraordinary
Items. Cumulative Effects of Accounting Changes. Earnings Per Share. Limitations
of the Income Statement. International Accounting Differences. STATEMENT
OF RETAINED EARNINGS. Prior Period Adjustments. Net Income and Divi¬
dends. Combined Statements. STATEMENT OF CASH FLOWS. Conceptual
Overview and Uses of Statements. Reporting Guidelines and Practices. SUMMARY
OF DISCLOSURES.
PART 2
Financial Reporting: Asset Measurement and Income Determination
5 Cash and Receivables 180
CASH. Cash and Cash Equivalents. Cash Management. Petty Cash. BANK REC¬
ONCILIATION. Causes of the Difference. Procedures for Preparing a Bank Recon¬
ciliation. Illustration. Proof of Cash (Four Column Reconciliation). SPECIAL
TOPICS INVOLVING CASH. Electronic Funds Transfer Systems. Compensating
Balances. RECEIVABLES. REVENUE RECOGNITION AND VALUATION OF
TRADE RECEIVABLES. Right of Return. Valuation Issues. ACCOUNTS RECEIV¬
ABLE. Trade Discounts. Cash (Sales) Discounts. Sales Returns and Allowances.
Freight Charges. VALUATION OF ACCOUNTS RECEIVABLE FOR UNCOL¬
LECTIBLE ACCOUNTS. Estimated Bad Debts Method. Percentage of Sales. Per¬
centage of Outstanding Accounts Receivable. Aging of Accounts Receivable.
Writing Off Uncollectible Accounts. Collection of an Account Previously Written
Off. Direct Write Off Method. GENERATING IMMEDIATE CASH FROM AC¬
COUNTS RECEIVABLE. Pledging of Accounts Receivable. Assignment of Ac¬
counts Receivable. Factoring (Sale) of Accounts Receivable. Disclosure of Financing
Agreements of Accounts Receivable. NOTES RECEIVABLE. Short Term Interest
Bearing Notes Receivable. Short Term Non Interest Bearing Notes Receivable.
Notes Receivable Discounted. FINANCIAL STATEMENT DISCLOSURES OF
RECEIVABLES.
6 Inventories: Cost Measurement and Flow Assumption 240
CLASSIFICATIONS OF INVENTORY. Raw Materials Inventory. Goods in Process
Inventory. Finished Goods Inventory. ALTERNATIVE INVENTORY SYSTEMS.
Contents ;
Perpetual Inventory System. Periodic Inventory System. ITEMS TO BE INCLUDED
IN INVENTORY QUANTITIES. Goods in Transit. Consigned Goods and In¬
stallment Sales. DETERMINATION OF INVENTORY COSTS. Manufacturing
Overhead Costs. Standard Costs. Variable Costing. Purchases Discounts. COST
FLOW ASSUMPTIONS. Specific Identification. First In, First Out (FIFO). Average
Cost. Last In, Last Out (LIFO). Comparison of Inventory Cost Flow Assumptions.
CONCEPTUAL EVALUATION OF INVENTORY COST FLOW ASSUMPTIONS.
Income Measurement. Income Tax Effects. Liquidation of LIFO Layers. Income
Manipulation. Inventory Valuation. Average Cost. Management s Selection of an
Inventory Cost Flow Assumption. DOLLAR VALUE LIFO. Determination of Cost
Index. Inventory Pools. ADDITIONAL LIFO CONSIDERATIONS. LIFO Valuation
Adjustment. Interim Statements Using LIFO. Change to or from LIFO. Interna¬
tional Accounting Differences. DISCLOSURE OF INVENTORY VALUES AND
METHODS. APPENDIX: FOREIGN CURRENCY TRANSACTIONS INVOLV¬
ING INVENTORY.
7 Inventories: Special Valuation Issues 295
LOWER OF COST OR MARKET. Application of Lower of Cost or Market
Method. Conceptual Evaluation of the Ceiling and Floor. Approaches to Imple¬
menting Lower of Cost or Market Rule. Recording the Reduction of Inventory to
Market. Lower of Cost or Market and Interim Financial Statements. CONCEP¬
TUAL EVALUATION OF LOWER OF COST OR MARKET. International Ac j
counting Differences. PURCHASE OBLIGATIONS AND PRODUCT FINANCING /
ARRANGEMENTS. VALUATION ABOVE COST. GROSS PROFIT METHOD.
Gross Profit Stated as a Percentage of Cost of Goods Sold. Conceptual Evaluation
of the Gross Profit Method. RETAIN INVENTORY METHOD. Retail Inventory
Method Terminology. Application of the Retail Inventory Method. Additional Cost
and Retail Adjustments. CONCEPTUAL EVALUATION OF THE RETAIL IN¬
VENTORY METHOD. DOLLAR VALUE LIFO RETAIL METHOD. EFFECTS
OF INVENTORY ERRORS.
8 Property, Plant, and Equipment:
Acquisition and Disposal 341
CHARACTERISTICS OF PROPERTY, PLANT, AND EQUIPMENT. Evaluation
of Use of Historical Cost. ACQUISITION OF PROPERTY, PLANT, AND EQUIP¬
MENT. Determination of Cost. Lump Sum Purchase. Deferred Payments. Issuance
of Securities. Assets Acquired by Donation. ASSETS ACQUIRED BY EXCHANGE
OF OTHER ASSETS. Exchanges of Dissimilar Productive Assets. Exchange of
Similar Productive Assets. Summary of Productive Assets Exchanges. SELF
CONSTRUCTION. Interest During Construction. International Accounting Differ¬
ences. Fixed Overhead Costs. Profit on Self Construction. Development Stage Com¬
panies. COSTS SUBSEQUENT TO ACQUISITION. Additions. Improvements and
Replacements. Rearrangement and Moving. Repairs and Maintenance. DISPOSAL
OF PROPERTY, PLANT, AND EQUIPMENT. DISCLOSURE OF PROPERTY,
PLANT, AND EQUIPMENT. APPENDIX 1: OIL AND GAS PROPERTIES.
APPENDIX 2: CASUALTY INSURANCE.
9 Depreciation and Depletion 389
FACTORS INVOLVED IN DEPRECIATION. Asset Cost. Service Life. Residual
Value. METHODS OF COST ALLOCATION. Activity Methods. Time Based
Methods. RECORDING DEPRECIATION. CONCEPTUAL EVALUATION OF
DEPRECIATION METHODS. DISCLOSURE OF DEPRECIATION. International
Accounting Differences. ADDITIONAL DEPRECIATION METHODS. Group
xvi Contents Depreciation. Composite Depreciation. Retirement and Replacement Methods. In¬
ventory Systems. DEPRECIATION FOR PARTIAL PERIODS. Compute Deprecia¬
tion to the Nearest Whole Month. Compute Depreciation to the Nearest Whole
Year. Compute One Half Year s Depreciation on All Assets Purchased or Sold Dur¬
ing the Year. IMPAIRMENT OF NONCURRENT ASSETS. International Ac¬
counting Differences. DEPRECIATION AND INCOME TAX. MACRS Principles.
Illustration of MACRS. CHANGES AND CORRECTIONS OF DEPRECIATION.
DEPLETION.
10 Intangibles 430
ACCOUNTING FOR INTANGIBLE ASSETS. Cost of Intangibles. Amortization of
Intangibles. RESEARCH AND DEVELOPMENT COSTS. Conceptual Evaluation
of Accounting for Research and Development Costs. International Accounting Dif¬
ferences. IDENTIFIABLE INTANGIBLE ASSETS. Patents. Copyrights. Trade¬
marks and Tradenames. Franchises. Organization Costs. Computer Software Costs.
Leases and Leasehold Improvements. Deferred Charges. UNIDENTIFIABLE IN¬
TANGIBLES. Internally Developed Goodwill. Purchased Goodwill. Recording the
Acquisition. Amortization of Goodwill. Negative Goodwill. DISCLOSURE OF IN¬
TANGIBLES. CONCEPTUAL EVALUATION OF ACCOUNTING FOR INTAN¬
GIBLES. International Accounting Differences. APPENDIX: ESTIMATING THE
VALUE OF GOODWILL. Estimating the Value of Goodwill. Steps Used in Estimat¬
ing the Value of Goodwill. Other Methods of Estimating Goodwill.
PART 3
Financial Reporting: Valuation of Liabilities and Investments
11 Current Liabilities and Contingencies 472
CONCEPTUAL OVERVIEW OF LIABILITIES. NATURE AND DEFINITION OF
CURRENT LIABILITIES. Classification and the Operating Cycle or Year. Liquid¬
ity, Financial Flexibility, and Current Liabilities. Classification of Current Liabili¬
ties. VALUATION OF CURRENT LIABILITIES. CURRENT LIABILITIES
HAVING A DEFINITE AMOUNT. Trade Accounts Payable. Notes Payable. Cur¬
rently Maturing Portion of Long Term Debt. Dividends Payable. Advances and Re¬
fundable Deposits. Accrued Liabilities. Unearned Items. CURRENT LIABILITIES
WHOSE AMOUNTS DEPEND ON OPERATIONS. Sales and Use Taxes. Liabili¬
ties Related to Payrolls. Income Taxes Payable. Bonus Obligations. CURRENT LIA¬
BILITIES REQUIRING AMOUNTS TO BE ESTIMATED. Property Taxes. War¬
ranty Obligations. Premium and Coupon Obligations. CONTINGENCIES. Accrual
of Loss Contingencies. Disclosure of Loss Contingencies in the Notes to the Finan¬
cial Statements. Disclosure of Gain Contingencies in the Notes to the Financial
Statements. Executory Contracts. Illustrations of Contingency Disclosures. OTHER
LIABILITY CLASSIFICATION ISSUES. Short Term Debt Expected to Be Refi¬
nanced. Classification of Obligations That Are Callable by the Creditor. FINAN¬
CIAL STATEMENT PRESENTATION OF CURRENT LIABILITIES.
12 Long Term Liabilities and Receivables 523
REASONS FOR ISSUANCE OF LONG TERM LIABILITIES. BONDS PAYABLE.
Characteristics of Bonds. Bond Selling Prices. RECORDING THE BOND ISSU¬
ANCE. Bonds Issued Between Interest Payment Dates. AMORTIZING DIS¬
COUNTS AND PREMIUMS. Straight Line Method. Effective Interest Method.
Bond Issue Costs. Accruing Bond Interest. Zero Coupon Bonds. InternationalAc
counting Differences. EXTINGUISHMENT AND DEFEASANCE. Extinguish
Contents xv
ment of Debt. Defeasance of Debt. BONDS WITH EQUITY CHARACTERISTICS.
Bonds Issued with Detachable Stock Warrants. Convertible Bonds. LONG TERM
NOTES PAYABLE. Notes Payable Issued for Cash. Notes Payable Exchanged for
Cash and Rights or Privileges. Notes Payable Exchanged for Property, Goods, or
Services. Disclosure of Long Term Liabilities. LONG TERM NOTES RECEIV¬
ABLE. Loan Fees. Impairment of a Loan. APPENDIX 1: TROUBLED DEBT RE¬
STRUCTURINGS. TYPES OF TROUBLED DEBT RESTRUCTURINGS.
MODIFICATION OF TERMS. No Gain Recognized by the Debtor. Gain Recog¬
nized by the Debtor. EQUITY OR ASSET EXCHANGE. Equity Exchange. Asset
Exchange. EQUITY OR ASSET EXCHANGE COMBINED WITH A MODIFICA¬
TION OF TERMS. DISCLOSURE OF RESTRUCTURING AGREEMENTS. AC¬
COUNTING BY THE CREDITOR. Equity or Asset Exchange. Modification of
Terms. Equity or Asset Exchange Combined with Modification of Terms. CON¬
CEPTUAL EVALUATION OF ACCOUNTING FOR TROUBLED DEBT RE¬
STRUCTURINGS. APPENDIX 2: SERIAL BONDS. RECORDING THE
ISSUANCE AND INTEREST EXPENSE OF SERIAL BONDS. EARLY REDEMP¬
TION OF SERIAL BONDS.
13 Investments 588
INVESTMENTS: CLASSIFICATION AND VALUATION. INVESTMENTS IN
DEBT AND EQUITY TRADING SECURITIES. INVESTMENTS IN DEBT AND
EQUITY SECURITIES AVAILABLE FOR SALE. Recording Initial Cost. Recording
Interest and Dividend Revenue. Recognition of Unrealized Holding Gains and
Losses. Realized Gains and Losses on Sales of Securities Available for Sale. IN¬
VESTMENTS IN DEBT SECURITIES HELD TO MATURITY. Recording Initial
Cost. Recognition and Amortization of Bond Premiums and Discounts. Amortiza¬
tion for Bonds Acquired Between Interest Dates. Sale of Investment in Bonds Before
Maturity. TRANSFERS AND IMPAIRMENTS. Transfers of Investments Between
Categories. Impairments. DISCLOSURES. Financial Statement Classification. EF¬
FECTIVE DATE AND TRANSITION. FASB STATEMENT NO. 115: AN EVALU¬
ATION. Fair Value Is Required for Certain Investments. Fair Value Is Not Required
for Certain Liabilities. Reporting of Unrealized Gains and Losses. Classification of
Securities Is Based on Management Intent. EQUITY METHOD. Accounting Proce¬
dures. Financial Statement Disclosures. Special Issues. ADDITIONAL ISSUES. Non
marketable Securities. Stock Dividends and Splits. Stock Warrants. Convertible
Bonds. Cash Surrender Value of Life Insurance. Investments in funds.
PART 4
Financial Reporting: Stockholders Equity
14 Contributed Capital 640
CORPORATE FORM OF ORGANIZATION. Types of Corporations. Formation of
a Corporation. CORPORATE CAPITAL STRUCTURE. Capital Stock and Stock¬
holders Rights. Basic Terminology. Legal Capital. Additional Paid in Capital.
Stockholders Equity. ISSUANCE OF CAPITAL STOCK. Authorization. Issuance
for Cash. Stock Issuance Costs. Stock Subscriptions. Subscription Defaults. Com¬
bined Sales of Stock. Nonmonetary Issuance of Stock. Stock Splits. Stock Rights to
Current Stockholders. PREFERRED STOCK CHARACTERISTICS. Preference as
to Dividends. Cumulative Preferred Stock. Participating Preferred Stock. Convert¬
ible Preferred Stock. Preferred Stock with Stock Warrants (Rights). Callable Pre¬
ferred Stock. Redeemable Preferred Stock. Preference in Liquidation. Voting Rights.
Disclosures. CONTRIBUTED CAPITAL SECTION. TREASURY STOCK (CAPI¬
TAL STOCK REACQUISITION). Cost Method. Par Value Method. Balance Sheet
xviii Contents Presentation. Acquisition at Greater Than Market Value. Donated Treasury Stock.
Retirement of Treasury Stock. Overview of Treasury Stock. APPENDIX: INCOR¬
PORATION OF A GOING CONCERN. PARTNERSHIP ACCOUNTING
RECORDS RETAINED. NEW CORPORATE ACCOUNTING RECORDS
OPENED.
15 Retained Earnings and Other Equity Issues 692
STOCK OPTION PLANS. NONCOMPENSATORY STOCK OPTION PLANS.
COMPENSATORY STOCK OPTION PLANS. Compensation Cost. Applicable Ac¬
counting Periods. Accounting for Compensatory Stock Option Plans: Date of Mea¬
surement Is Date of Grant. Accounting for Compensatory Stock Option Plans: Date
of Measurement Later Than Date of Grant. Stock Appreciation Rights. Junior
Stock Plans. Illustration of Disclosure. Conceptual Issues. CONTENT OF RE¬
TAINED EARNINGS. DIVIDENDS. Cash Dividends. Property Dividends. Scrip
Dividends. Stock Dividends. Liquidating Dividends. PRIOR PERIOD ADJUST¬
MENTS (RESTATEMENTS). APPROPRIATIONS OF RETAINED EARNINGS.
Legal Requirements. Contractual Agreements. Discretionary Actions. Alternative
Accounting for Appropriations. STATEMENT OF RETAINED EARNINGS. Illus¬
tration of Retained Earnings Statement. OTHER CHANGES IN STOCKHOLD¬
ERS EQUITY. STATEMENT OF CHANGES IN STOCKHOLDERS EQUITY.
International Accounting Differences. APPENDIX: QUASI REORGANIZATION.
PART 5
Financial Reporting: Special Topics
16 Income Recognition and Measurement of Net Assets 752
OVERVIEW OF REVENUE RECOGNITION ALTERNATIVES. EXAMPLES OF
REVENUE RECOGNITION ALTERNATIVES. Example 1: Revenue Recognition
at Time of Sale. Example 2: Revenue Recognition During Production. Example 3:
Revenue Recognition at Time of Cash Receipt. Summary of Revenue Recognition
Alternatives. CONCEPTUAL ISSUES. ALTERNATIVE REVENUE RECOGNI¬
TION METHODS. REVENUE RECOGNITION PRIOR TO THE PERIOD OF
SALE. Long Term Construction Contracts. Percentage of Completion Method.
Completed Contract Method. Illustration of the Two Methods. Losses on Long
Term Construction Contracts. Additional Considerations in Accounting for Long
Term Construction Contracts. Long Term Service Contracts. Proportional
Performance Method. REVENUE RECOGNITION AFTER THE PERIOD OF
SALE. Installment Method. Example of the Installment Method. Additional Con¬
siderations for the Installment Method. Cost Recovery Method. Comparison of the
Installment and Cost Recovery Methods. REVENUE RECOGNITION DELAYED
UNTIL A FUTURE EVENT OCCURS. Deposit Method. ADDITIONAL REVE¬
NUE RECOGNITION ISSUES. Consignment Sales. Franchises. Real Estate Sales.
Retail Land Sales. International Accounting Differences. SUMMARY OF ALTER¬
NATIVE REVENUE RECOGNITION METHODS.
17 Accounting for Income Taxes 810
OVERVIEW AND DEFINITIONS. Causes of Differences. Definitions. INTERPE
RIOD INCOME TAX ALLOCATION: BASIC ISSUES. Permanent Differences.
Temporary Differences. Conceptual Issues. Recording and Reporting of Current and
Deferred Taxes. OPERATING LOSS CARRYBACKS AND CARRYFORWARDS.
Conceptual Issues. Generally Accepted Accounting Principles. COMPREHENSIVE
ILLUSTRATION. INTRAPERIOD INCOME TAX ALLOCATION. FINANCIAL
Contents xi
STATEMENT PRESENTATION AND DISCLOSURES. Balance Sheet Presenta¬
tion. Financial Statement Disclosures. MISCELLANEOUS ISSUES. Change in In¬
come Tax Laws or Rates. Investment Tax Credit. Alternative Minimum Tax and
Other Tax Credits. International Accounting Differences. ILLUSTRATIVE DIS¬
CLOSURES. APPENDIX: ADDITIONAL CONCEPTUAL ISSUES CONCERN¬
ING INTERPERIOD INCOME TAX ALLOCATION. ALLOCATION VERSUS
NONALLOCATION. COMPREHENSIVE VERSUS PARTIAL ALLOCATION.
ALTERNATIVE ALLOCATION METHODS. Asset/Liability Method. Deferred
Method. Net of Tax Method. CONTROVERSIAL CONCLUSIONS.
18 Accounting for Postemployment Benefits 867
CHARACTERISTICS OF PENSION PLANS. HISTORICAL PERSPECTIVE OF
PENSION PLANS. ACCOUNTING PRINCIPLES FOR DEFINED BENEFIT
PENSION PLANS. Key Terms Related to Pension Plans. Pension Expense. Pension
Liabilities and Assets. Measurement Methods. Disclosures. EXAMPLES OF AC¬
COUNTING FOR PENSIONS. Example 1: Pension Expense Equal to Pension
Funding. Example 2: Pension Expense Greater Than Pension Funding. Example 3:
Pension Expense Less Than Pension Funding, and Actual Return on Plan Assets
Different From Discount Rate. Example 4: Pension Expense Including Amortization
of Unrecognized Prior Service Cost. Example 5: Calculation of Amortization of Un¬
recognized Prior Service Cost. Example 6: Pension Expense Including Net Gain or
Loss (to Extent Recognized). Example 7: Recognition of Additional Pension Liabil¬
ity. Example 8: Disclosures. Summary of Issues Related to Pensions. CONCEP¬
TUAL ISSUES RELATED TO DEFINED BENEFIT PENSION PLANS. Pension
Expense. Pension Liabilities. Balance Sheet Presentation of Pension Plan Assets. Dis¬
closures. ADDITIONAL ASPECTS OF PENSION ACCOUNTING. Transition Re¬
quirements. Vested Benefits. Accounting for Defined Contribution Plans.
Disclosures by Funding Agencies. Employee Retirement Income Security Act of
1974. Pension Plan Settlements and Curtailments. Termination Benefits Paid to Em¬
ployees. Multi Employer Plans. International Accounting Differences. OTHER
POSTEMPLOYMENT BENEFITS. Similarities to and Differences from Pensions.
Accounting Principles. OPEB Expense. OPEB Liability or Asset. Transition. Disclo¬
sures. Settlements and Curtailments. Differences from Accounting for Pensions. IL¬
LUSTRATION OF ACCOUNTING FOR OPEBs. ACCOUNTING FOR OPEBs:
AN EVALUATION. Relevance and Reliability. Differences in Funding. Transition
Liability. Attribution Period. Interaction with Deferred Income Taxes. Minimum
Liability. Impacts of the Adoption of FASB Statement No. 106. APPENDIX: ILLUS¬
TRATION OF PRESENT VALUE CALCULATIONS FOR DEFINED BENEFIT
PENSION PLANS. Service Cost. Interest on Projected Benefit Obligation. Actual
Return on Plan Assets. Amortization of Unrecognized Prior Service Cost. Pension
Expense and Liability.
19 Accounting for Leases 937
ADVANTAGES OF LEASING AND AN HISTORICAL PERSPECTIVE. Advan¬
tages of Leasing from Lessee s Viewpoint. Historical Perspective of Leasing. Ad¬
vantages of Leasing from Lessor s Viewpoint. KEY TERMS RELATED TO LEAS¬
ING. CLASSIFICATION OF PERSONAL PROPERTY LEASES. ACCOUNTING
AND REPORTING BY LESSEES. Operating Lease (Lessee). Capital Lease (Lessee).
Illustration of Lessee s Capital Lease Method. Other Lessee Capitalization Issues.
Disclosure Requirements of the Lessee. ACCOUNTING AND REPORTING BY
LESSORS. Operating Lease (Lessor). Direct Financing Leases (Lessor). Initial Direct
Costs Involved in a Direct Financing Lease. Sales Type Leases (Lessor). Initial Di¬
rect Costs Involved in a Sales Type Lease. Unguaranteed and Guaranteed Residual
Values. Disclosure Requirements for the Lessor. SUMMARY OF ACCOUNTING
xx Contents BY LESSEE AND LESSOR. ADDITIONAL LEASE ISSUES. Evaluation of Account¬
ing for Leases. International Accounting Differences. APPENDIX: SPECIALIZED
LEASE ISSUES AND CHANGES IN LEASE PROVISIONS. LEASE ISSUES RE¬
LATED TO REAL ESTATE. Lease of Land Only. CHANGES IN LEASE PROVI¬
SIONS. Review of Estimated Unguaranteed Residual Value. Impact of Renewal of
Lease on Guarantee of Residual Value. Changes to Sales Type or Direct Financing
Lease Prior to Lease Term Expiration That Result in an Operating Lease. Renewal
or Extension of Sales Type Lease or Direct Financing Lease Resulting in a New
Lease That Qualifies as a Sales Type Lease.
20 The Statement of Cash Flows 1002
CONCEPTUAL OVERVIEW AND REPORTING GUIDELINES. Reporting
Guidelines and Practices. Illustration. CASH INFLOWS AND OUTFLOWS. In¬
flows of Cash. Outflows of Cash. Classifications of Cash Flows. NET CASH
FLOW FROM OPERATING ACTIVITIES. Direct Method. Indirect Method. PRO¬
CEDURES FOR PREPARATION OF STATEMENT. Visual Inspection Method of
Analysis. Simple Example (Visual Inspection Method). Worksheet Method of
Analysis. Steps in Preparation (Worksheet Method). Basic Example (Worksheet
Method). COMPREHENSIVE EXAMPLE. Worksheet Entries for Operating Activi¬
ties. Worksheet Entries for Investing and Financing Activities. Preparation of State¬
ment. SPECIAL TOPICS. Interest Paid and Income Taxes Paid. Flexibility in Re¬
porting. Partial Cash Investing and Financing Activities. Temporary and
Long Term Investments. Cash Dividends Declared. Financial Institutions. Effects of
Exchange Rates. Cash Flow Per Share. APPENDIX: DIRECT METHOD FOR RE¬
PORTING OPERATING CASH FLOWS. OPERATING CASH FLOWS. Operating
Cash Inflows. Operating Cash Outflows. Diagram of Operating Cash Flows. PRO¬
CEDURES FOR STATEMENT PREPARATION. Visual Inspection Method. Work¬
sheet Method. EXAMPLE: WORKSHEET AND DIRECT METHOD.
21 Earnings Per Share 1079
USES OF EARNINGS PER SHARE INFORMATION. SIMPLE CAPITAL STRUC¬
TURE. Numerator Adjustments. Weighted Average. Stock Dividends or Splits.
Earnings Per Share Subtotals. Example of Simple Earnings Per Share. COMPLEX
CAPITAL STRUCTURE. PRIMARY EARNINGS PER SHARE. Stock Options
and Warrants. Convertible Securities. FULLY DILUTED EARNINGS PER
SHARE. ADDITIONAL CONSIDERATIONS. The 3% Rule. Conversion Ratios.
Contingent Issuances. Income Statement Disclosures. Other Disclosures. Earnings
Per Share Flowchart. Disclosure Illustration. COMPREHENSIVE EARNINGS
PER SHARE ILLUSTRATION.
22 Accounting Changes and Errors 1116
TYPES OF ACCOUNTING CHANGES. METHODS OF DISCLOSING AN AC¬
COUNTING CHANGE. ACCOUNTING FOR A CHANGE IN ACCOUNTING
PRINCIPLE. Cumulative Effect Method. Direct and Indirect Effects. Exceptions to
the General Rule. Illustration of Prior Period Restatement. Transition Methods Re¬
quired by the FASB. ACCOUNTING FOR A CHANGE IN AN ESTIMATE. CON¬
CEPTUAL EVALUATION OF ACCOUNTING FOR A CHANGE IN
ACCOUNTING PRINCIPLE AND A CHANGE IN ESTIMATE. Prior Period Re¬
statement. Cumulative Effect Adjustment. Prospective Adjustment. A Change in
Principle Distinguished from a Change in an Estimate. Preferability of the New
Accounting Principle. Accounting Changes in Interim Financial Statements.
ACCOUNTING FOR A CHANGE IN A REPORTING ENTITY. ACCOUNT¬
ING FOR A CORRECTION OF AN ERROR. Error Analysis. Error Correction.
International Accounting Differences. SUMMARY OF METHODS FOR AC¬
COUNTING CHANGES AND ERRORS.
Contents xxi
23 Additional Aspects of Financial
Reporting and Financial Analysis 1160
MARKET EFFICIENCY. AUDITOR S REPORT (OPINION). AUDIT COMMIT¬
TEE AND MANAGEMENT S REPORT. MANAGEMENT S DISCUSSION AND
ANALYSIS. SEGMENT REPORTING. Reporting on Industry Operations. Report¬
ing on Foreign Operations and Export Sales. Information About Major Customers.
INTERIM FINANCIAL REPORTS. Revenues. Expenses. Income Taxes. Extraordi¬
nary Items, Discontinued Operations, and Cumulative Effects. Earnings Per Share.
Preparation and Disclosure of Summarized Interim Financial Data. SEC REPORTS.
APPENDIX: FINANCIAL ANALYSIS COMPARISONS. INTRACOMPANY
COMPARISONS. INTERCOMPANY COMPARISONS. PERCENTAGE ANALY¬
SES. Horizontal Analysis. Vertical Analysis. RATIO ANALYSIS. Stockholder Prof¬
itability Ratios. Company Profitability Ratios. Liquidity Ratios. Activity Ratios.
Stability Ratios.
24 Accounting for Changes in Prices 1226
CURRENT VALUE AND THE GENERAL PRICE LEVEL. Current Value. Gen¬
eral Price Level. Four Alternative Concepts. THREE ALTERNATIVES TO HIS¬
TORICAL COST. Current Cost Financial Statements. Historical Cost/Constant
Purchasing Power Financial Statements. Current Cost/Constant Purchasing Power
Financial Statements. ADDITIONAL MEASUREMENT ISSUES. Constant Pur¬
chasing Power Adjustments. MEASUREMENT OF CURRENT COST. THE
CONSTANT PURCHASING POWER ADJUSTMENT PROCESS. Income State¬
ment Adjustments (First Year). Comparative Balance Sheets (First Year). Financial
Statement Adjustments (Second Year). Comparative Financial Statements (Second
Year). THE CURRENT COST ADJUSTMENT PROCESS. Inventory and Cost of
Goods Sold. Building and Equipment and Depreciation. Other Income Statement
Items. Holding Gains and Losses. Other Balance Sheet Items. Alternative Reporting
in Current Cost Financial Statements. CONCEPTUAL ISSUES RELATING TO
ALTERNATIVES TO HISTORICAL COST. Capital Maintenance Concept (In¬
come Statement). Balance Sheet. Reliability. Understandability. Costs and Benefits.
Alternative Concepts of Current Cost. Current Cost and Operating Savings. Cur¬
rent Cost Versus Partial Adjustments. Current Exit Values. DISCLOSURES CON¬
SIDERED BY THE APB, FASB, AND SEC. FASB DISCLOSURE GUIDELINES.
Impacts of FASB Statement No. 33. Evaluation of the Elimination of the Disclo¬
sures of the Effects of Changing Prices. International Accounting Differences.
APPENDIX A
Annual Report of The Coca Cola Company A1
APPENDIX B
List of Official Pronouncements of the AICPA and FASB B1
APPENDIX C
Review of the Accounting Process C1
THE ACCOUNTING SYSTEM. Accounting Equation. Transactions, Events, and
Supporting Documents. Accounts. Financial Statements. THE ACCOUNTING
CYCLE. Recording in the General Journal (Step 1). Postine to the I erWr (Sren ~)
xxii Contents
Preparation of Adjusting Entries (Step 3). Preparation of the Financial Statements
(Step 4). Preparation of Closing Entries (Step 5). REVERSING ENTRIES. THE
WORKSHEET. SUBSIDIARY LEDGERS. SPECIAL JOURNALS. Sales Journal.
Purchases Journal. Cash Receipts Journal. Cash Payments Journal. General Journal.
Voucher System. COMPUTER SOFTWARE.
APPENDIX D
Compound Interest D1
SIMPLE INTEREST AND COMPOUND INTEREST. FUTURE VALUE OF A
SINGLE SUM AT COMPOUND INTEREST. The Idea. Formula Approach. Table
Approach. Summary and Illustration. PRESENT VALUE OF A SINGLE SUM. The
Idea. Shortcut Approaches. Summary and Illustration. MEASUREMENTS IN¬
VOLVING AN ANNUITY. FUTURE VALUE OF AN ORDINARY ANNUITY.
The Idea. Shortcut Approaches. Summary and Illustration. FUTURE VALUE
OF AN ANNUITY DUE. The Idea. Solution Approach. PRESENT VALUE OF
AN ANNUITY. PRESENT VALUE OF AN ORDINARY ANNUITY. The Idea.
Solution by Determining the Present Value of a Series of Single Sums. Shortcut Ap¬
proaches. Summary and Illustration. PRESENT VALUE OF AN ANNUITY DUE.
Shortcut Approaches. Another Application. PRESENT VALUE OF A DEFERRED
ORDINARY ANNUITY. The Idea. Another Application. SUMMARY OF PRE¬
SENT AND FUTURE VALUE CALCULATIONS. AN ANALYSIS OF PRESENT
VALUE TECHNIQUES IN FINANCIAL REPORTING. COMPOUND INTER¬
EST TABLES.
INDEX ~ M
|
| any_adam_object | 1 |
| author | Nikolai, Loren A. Bazley, John D. |
| author_facet | Nikolai, Loren A. Bazley, John D. |
| author_role | aut aut |
| author_sort | Nikolai, Loren A. |
| author_variant | l a n la lan j d b jd jdb |
| building | Verbundindex |
| bvnumber | BV011467743 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635.N6924 1994 |
| callnumber-search | HF5635.N6924 1994 |
| callnumber-sort | HF 45635 N6924 41994 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)28547259 (DE-599)BVBBV011467743 |
| dewey-full | 657/.044 657/.04420 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.044 657/.044 20 |
| dewey-search | 657/.044 657/.044 20 |
| dewey-sort | 3657 244 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 6. ed. |
| format | Book |
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| spelling | Nikolai, Loren A. Verfasser aut Intermediate accounting Loren A. Nikolai ; John D. Bazley 6. ed. Cincinnati, Ohio South-Western Publ. 1994 Getr. Zählung graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Comptabilité ram Contabilidad Accounting Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Finanzanalyse (DE-588)4133000-6 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 USA (DE-588)4078704-7 g Rechnungslegung (DE-588)4128343-0 s DE-604 Finanzanalyse (DE-588)4133000-6 s 2\p DE-604 Rechnungswesen (DE-588)4048732-5 s 3\p DE-604 Bazley, John D. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007714987&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 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Nikolai, Loren A. Bazley, John D. Intermediate accounting Accounting gtt Comptabilité ram Contabilidad Accounting Rechnungslegung (DE-588)4128343-0 gnd Finanzanalyse (DE-588)4133000-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4128343-0 (DE-588)4133000-6 (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 Loren A. Nikolai ; John D. Bazley |
| title_fullStr | Intermediate accounting Loren A. Nikolai ; John D. Bazley |
| title_full_unstemmed | Intermediate accounting Loren A. Nikolai ; John D. Bazley |
| title_short | Intermediate accounting |
| title_sort | intermediate accounting |
| topic | Accounting gtt Comptabilité ram Contabilidad Accounting Rechnungslegung (DE-588)4128343-0 gnd Finanzanalyse (DE-588)4133000-6 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accounting Comptabilité Contabilidad Rechnungslegung Finanzanalyse Rechnungswesen USA Lehrbuch |
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