Verfügbarkeit: Intermediate accounting

Intermediate accounting:

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Bibliographische Detailangaben
Hauptverfasser:	Dyckman, Thomas R. (VerfasserIn), Davis, Charles Joseph 1950- (VerfasserIn), Dukes, Roland E. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Boston u.a. Irwin McGraw Hill 2001
Ausgabe:	5. ed.
Schriftenreihe:	McGraw Hill higher education
Schlagworte:	Accounting Rechnungslegung USA Lehrbuch
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXIV, 1321, 36, 16 S. graph. Darst.
ISBN:	0072410663

Internformat

MARC


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Datensatz im Suchindex

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adam_text	I BRIEF CONTENTS I PART I FOUNDATION AND REVIEW 1 The Environment of Accounting 2 The FASB s Conceptual Framework of Accounting 3 Review: The Accounting Information Processing System 4 Review: The Income Statement and the Retained Earnings Statement 5 Review: The Balance Sheet and the Statement of Cash Flows 6 Interest: Concepts of Future and Present Value \| PART n ASSET RECOGNITION AND MEASUREMENT 7 Revenue and Expense Recognition 8 Cash and Receivables 9 Inventory: Basic Valuation Methods 10 Inventory: Alternative Valuation Methods II Operational Assets: Acquisition, Disposal, and Exchange 12 Operational Assets: Depreciation and Impairment 13 Intangible Assets and Natural Resources 14 Investments in Debt and Equity Securities I PART III LIABILITIES 15 Short Term Liabilities 16 Long Term Liabilities 17 Accounting for Leases 18 Accounting for Pensions and Other Postemployment Benefits 19 Accounting for Income Taxes \| PART IV OWNERS EQUITY 20 Corporations: Contributed Capital 21 Corporations: Retained Earnings and Stock Options 22 Earnings per Share \| PARTY SPECIAL TOPICS 23 Statement of Cash Flows 24 Accounting Changes and Error Corrections 25 Special Topics: Disclosures, Segment Reporting, and Interim Reporting xiii I CONTENTS I PART I FOUNDATION AND REVIEW 1 1 The Environment of Accounting 2 Introduction 2 The Nature of Financial Accounting 4 External versus Internal Accounting Information 4 Objective of Financial Reporting for External Decision Makers 4 Professional Accounting 5 The Interaction of Financial Accounting with Its Environment 7 The Need for Financial Reporting Standards 8 The Evolution of the Current Standard Setting Process 10 The Financial Accounting Standards Board 10 Board Pronouncements 11 WhatAreGAAP? 13 Official Accounting Pronouncements Related to GAAP 13 The Hierarchy of Accounting Standards for Financial Reporting 14 Impact of Other Organizations on GAAP 14 The Internal Revenue Service 14 American Institute of Certified Public Accountants 15 Securities and Exchange Commission 16 American Accounting Association 16 Governmental Accounting Standards Board 17 Financial Executives Institute and Institute of Management Accountants 17 Other Groups 17 Attaining Consensus in a Political Environment 17 Ethics and Financial Reporting 21 Summary of Key Points 22 Review Problem 22 2 The FASB s Conceptual Framework of Accounting 29 Introduction 29 The FASB s Conceptual Framework 30 Overview of the FASB s Conceptual Framework of Accounting 31 SFACNo. 1: Objectives of Financial Reporting by Business Enterprises 32 Users of Financial Statements 32 Financial Reporting Objectives 33 SFACNo. 2: Qualitative Characteristics of Accounting Information 34 SFAC No. 5: Recognition and Measurement in Financial Statements of Business Enterprises 36 Recognition Criteria 36 Measurement Criteria 36 Environmental Assumptions 36 Implementation Guidelines 38 Implementation Constraints 42 General Purpose Financial Statements 44 Acceptance of SFA C No. 5 44 SFAC No. 6: Elements of Financial Statements of Business Enterprises 44 Summary of Key Points 48 Review Problem 48 Appendix: Reporting Comprehensive Income 49 3 Review: The Accounting Information Processing System 65 Introduction 65 Accounts and Transaction Recording 66 The AIS and the Accounting Cycle 68 Step 1: Identify Transactions or Events to Be Recorded 69 Step 2: Journalize Transactions and Events 70 Step 3: Post from Journals to Ledger 71 Step 4: Prepare Unadjusted Trial Balance 72 Step 5: Journalize and Post Adjusting Journal Entries 73 Deferrals 75 Accruals 75 Other Adjusting Entries 76 Step 6: Prepare Adjusted Trial Balance 80 Step 7: Prepare Financial Statements 81 Step 8: Journalize and Post Closing Journal Entries 82 Income Statement Accounts 82 Dividends 83 Step 9: Prepare Post Closing Trial Balance 83 Step 10: Journalize and Post Reversing Journal Entries 84 Deferred Item—Expedient Method 84 Accrued Item 85 Beyond the Primary Financial Statements 85 The Management Discussion and Analysis Section 86 Summary of Key Points 87 Review Problem 87 Appendix 3A: Worksheets, the Accounting Cycle, and Interim Reporting 91 Appendix 3B: Control Accounts, Subsidiary Ledgers, and Special Journals 95 XV xvi CONTENTS 4 Review: The Income Statement and the Retained Earnings Statement 118 Introduction 118 What the Income Statement Represents 120 Format Issues Evolving from General Practice 122 General Formats of the Income Statement 122 The Choice between Single and Multiple Step Formats 124 Format Issues Governed by Accounting Pronouncements 126 Reporting Extraordinary Items 127 Reporting Unusual or Infrequent Gains and Losses 129 Reporting Discontinued Operations 129 Reporting Accounting Changes 136 Disclosure Guidelines for the Income Statement 138 Earnings per Share 139 Retained Earnings Statement 140 Prior Period Adjustments 141 Appropriations of and Restrictions on Retained Earnings 142 Summary of Key Points 143 Review Problem 143 Appendix: Conceptual Issues in the Determination of Income and Comprehensive Income 145 5 Review: The Balance Sheet and the Statement of Cash Flows 168 Introduction 168 The Balance Sheet 169 Format of the Balance Sheet 170 Basic Definitions and Classifications 172 Assets 173 Liabilities 176 Owners Equity 178 Additional Reporting Issues 179 Offsetting Assets and Liabilities 179 Loss and Gain Contingencies 179 Valuations Reported in the Balance Sheet 180 Terminology 181 Comparative Statements 181 Subsequent Events 182 Disclosure Notes 183 The Auditors Report 183 Usefulness of the Balance Sheet 185 Limitations of the Balance Sheet 186 The Statement of Cash Flows 187 Basic Definitions 187 Statement Formats 190 Usefulness of the Statement of Cash Flows 192 Ratio Analysis 193 Ratios That Measure Liquidity (Solvency) 193 Ratios That Measure Efficiency (Activity) 194 Ratios That Measure Equity Position and Coverage 194 Ratios That Measure Profitability 195 Summary of Key Points 196 Review Problem 196 6 Interest: Concepts of Future and Present Value 220 Introduction 220 Time Value of Money 221 Basic Interest Concepts 221 Concept of Interest 221 Consistent Interest Periods and Rates 222 Simple versus Compound Interest 222 Overview of Future Value and Present Value 223 Single Principal Amount 224 Annuity Amount 224 The Ordinary Annuity and the Annuity Due 224 Future Value and Present Value Tables and Formulas 224 Values of a Single Payment 225 Future Value of 1 225 Present Value of 1 226 Future Value and Present Value of 1: Calculation Methods Compared and Computed 226 Accounting Applications of a Single Payment 228 Future Value of a Single Payment 228 Determining an Unknown Interest Rate or Unknown Number of Periods 229 Interpolation of Table Values 229 Present Value of a Single Payment 230 Determining the Interest Rate 231 Values of an Annuity 231 Future Value of an Ordinary Annuity 231 Present Value of an Ordinary Annuity 232 Future Value of an Annuity Due 233 Present Value of an Annuity Due 234 Accounting Applications of an Annuity 234 Future Value of an Annuity 235 Determination of Other Values Related to the Future Value of an Annuity 237 Present Value of an Annuity 237 Determination of Other Values Related to the Present Value of an Annuity 239 Using Multiple Present and Future Values 239 Summary Table 241 Summary of Key Points 242 Review Problem 243 Appendix: Present Value and Future Value Interest Tables 244 Contents \| PART II ASSET RECOGNITION AND MEASUREMENT 265 7 Revenue and Expense Recognition 266 Introduction 266 The Concepts of Revenue and Expense 268 The Earnings Process 268 The Recognition Process 269 The Revenue Principle 270 Revenue Recognized at Delivery (Point of Sale) 272 Revenue Recognition before Delivery 272 Guidance on the Choice between the Two Methods 273 Measuring Progress toward Completion 273 Illustration of Alternative Methods of Accounting for Long Term Contracts 274 Accounting for Losses on Long Term Contracts 277 Review Problem—Revenue Recognition before Delivery 281 Revenue Recognition after Delivery 282 Revenue Recognition When Right of Return Exists 283 Installment Sales Method of Revenue Recognition 285 The Cost Recovery Method 292 Review Problem—Revenue Recognition after Delivery 294 Alternative Methods of Revenue Recognition before Delivery 296 Completion of Production 296 Accretion Basis 296 Discovery Basis 296 Revenue Recognition for Service Sales 297 Specific Performance Method 297 Proportional Performance Method 298 Completed Performance Method 298 Collection Method 298 Expense Recognition 299 Matching: An Implementation Concept 299 Direct Expenses 300 Indirect Expenses 300 Recognition of Gains and Losses 300 Ethical Considerations 301 Summary of Key Points 302 8 Cash and Receivables 315 Introduction 315 Accounting for Cash 316 Characteristics of Cash and Cash Equivalents 316 Internal Controls for Cash 317 Petty Cash Funds 318 xvii Control of Cash through Bank Accounts 319 Accounting for Receivables 322 Recognition and Measurement of Accounts Receivable 323 Measurement of Uncollectible Accounts Receivable 326 Events and Accounting Entries for Uncollectible Accounts—The Allowance Method 326 Estimating Bad Debt Expense—The Allowance Method 327 Direct Write Off of Uncollectible Accounts 330 Use of Accounts Receivable to Obtain Immediate Cash 331 Factoring Accounts Receivable 331 Assignment and Pledging of Accounts Receivable 336 Disclosure of Accounts Receivable Financing Arrangements 337 Recognition and Measurement of Notes Receivable 338 Notes Receivable Accounting Illustrations 340 Accounting for Loan Impairments 343 Discounting Notes Receivable 347 Dishonored Notes 349 Summary of Key Points 350 Review Problem 350 9 Inventory: Basic Valuation Methods 376 Introduction 376 The Importance of Inventories 376 Inventory Categories 378 Items Included in Inventory 379 Components of Inventory Cost 381 Freight In (Freight on Purchases) 381 Purchase Discounts (Cash Discounts on Credit Purchases) 381 Inventory Recording Methods 381 Periodic Inventory System 381 Perpetual Inventory System 383 Accounting for Periodic and Perpetual Systems 383 Measurement of Inventory Values for Accounting Purposes 387 Allocation of Costs to Inventory and Cost of Goods Sold 387 Inventory Cost Flow Methods 388 Underlying Concepts of Cost Flow 388 Reporting Inventories 389 Specific Cost Identification Method 389 Average Cost Method 390 First In, First Out Cost Method 392 Last In, First Out Cost Method 394 Comparison of UFO with FIFO 395 Why So Many Methods? 395 LIFO: Special Topics 397 Adoption of LIFO 397 xviii CONTENTS Recording FIFO/LIFO Differences in the Accounts 398 LIFO Liquidation 398 Management Selection of LIFO versus FIFO 399 Pooled LIFO 401 Dollar Value LIFO Method 403 Dollar Value LIFO Concepts 403 Applying the DV LIFO Method: A Simple Example 404 Comprehensive Dollar Value LIFO: Example 405 Dollar Value LIFO: Complications 405 Advantages of DV LIFO 407 Summary of Key Points 408 Review Problem 408 10 Inventory: Alternative Valuation Methods 430 Introduction 430 LCM Inventory Valuation Method 431 Net Realizable Value and Net Realizable Value Less a Normal Profit Margin 432 Establishing Inventory Valuations under LCM 433 Applications of the LCM Rule 435 Accounting Problems in Applying LCM 435 The Use of LCM for Tax Reporting 440 Review Problem 440 Gross Margin Method and Inventory Estimation 441 The Retail Inventory Method and Inventory Estimation 443 Markups and Markdowns 444 Application of the Retail Inventory Method 445 Retail Method, FIFO with LCM, Illustrated 446 Retail Method, Average Cost with LCM, Illustrated 446 Special Items Related to the Retail Method 447 Review Problem 449 Using the Retail Inventory Method with DV LIFO 449 The Need for a Physical Count of Inventory 450 Uses of the Retail Inventory Method 452 Review Problem 453 Additional Inventory Issues 454 Methods of Inventory Valuation 454 Relative Sales Value Method 456 Losses on Purchase Commitments 456 Effects of Inventory Errors 458 Summary of Key Points 460 Review Problem 460 11 Operational Assets: Acquisition, Disposal, and Exchange 485 Introduction 485 Valuation of Plant Assets at Acquisition 486 Classifying Operational Assets 486 General Principles for the Valuation of Plant Assets 487 Accounting for Noncash Acquisitions of Plant Assets 493 Plant Assets Purchased on Credit 493 Plant Assets Acquired in Exchange for Equity Securities 494 Donated Assets 495 Self Constructed Assets 496 Capitalization of Interest during Construction 498 Avoidable Interest 499 Qualifying Assets 499 Qualifying Expenditures 500 Conditions for Capitalizing Interest 500 Calculating Capitalized Interest 500 Effect of Interest Capitalization on Financial Ratios 503 Accounting for Disposals of Plant Assets 503 Disposal by Donation 504 Reclassification of Plant Assets Removed from Service 505 Accounting for Exchanges of Nonmonetary Assets 505 A General Valuation Principle 505 Gain or Loss on Exchange 506 Recognition of Gains and Losses on Exchange 506 Fair Value Determination 507 Examples of Nonmonetary Asset Exchanges 507 Evaluation of Accounting for Nonmonetary Exchanges 510 Post Acquisition Expenditures 510 General Accounting Principles 510 Maintenance and Ordinary Repairs 511 Improvements, Replacements, and Extraordinary Repairs 511 Additions 512 Rearrangements and Other Adjustments 513 Summary of Key Points 513 Review Problem 514 Appendix: Interest Capitalization Complications 515 12 Operational Assets: Depreciation and Impairment 538 Introduction 538 Depreciation Concepts 539 Terminology 539 Nature of Depreciation 540 Factors in Determining Depreciation Expense 541 Contents Depreciation Methods 542 Straight Line Method 543 Methods Based on Inputs and Outputs 543 Accelerated Depreciation Methods 545 Tax Depreciation Methods 547 Present Value Based Depreciation Methods 549 Effect of Depreciation on Financial Ratios 550 Depreciation Disclosures and Policy 550 Diversity of Practice 551 Early Warning Disclosures 552 Depreciation, Cash Flow, and Dividend Policy 552 Depreciation and Price Level Changes 554 Additional Depreciation Issues 554 Fractional Year Depreciation 554 Depreciation of Post Acquisition Costs 556 Depreciation Systems 557 Impairment of Plant Assets 559 Accounting Guidelines of SFAS No. 121 560 Implementation of SFAS No. 121 564 Restructuring Charges 565 Summary of Key Points 567 Review Problem 567 Appendix 12A: Casualty Insurance 569 Appendix 12B: Effects of Price Level Changes 572 13 Intangible Assets and Natural Resources 590 Introduction 590 Intangible Assets 591 Classification of Intangible Assets 591 Basic Principles of Accounting for Intangible Assets 592 Exchangeable Intangible Assets 594 Patents 594 Copyrights 595 Trademarks and Trade Names 595 Franchise Rights 596 Leasehold Improvements 596 Separately Identifiable but Not Exchangeable Intangible Assets 596 Deferred Charges 596 Startup Costs 597 Organization Costs 597 Stock Issuance Costs 597 Goodwill: An Unidentifiable Intangible Asset 598 Conceptual Nature of Goodwill 598 Measuring Goodwill 600 Negative Goodwill 601 Amortizing Goodwill 602 Disclosures and Reporting of Intangible Assets 603 Research and Development Costs 604 Accounting for Computer Software Costs 606 Capitalization of Computer Software Costs 606 Amortization of Capitalized Computer Software Costs 608 xix Disclosures of Computer Software Costs 609 Accounting for Natural Resources 610 Depletion Base 610 Depletion Base and Depletion Rate 612 Change in Estimate 613 Depletion for Income Tax Reporting 613 Determining Exploration Costs to Capitalize for Oil and Gas Companies 613 Summary of Key Points 617 Review Problem 618 Appendix: Estimating Goodwill 620 14 Investments in Debt and Equity Securities 643 Introduction 643 Why Invest in Financial Instruments? 644 Accounting Issues 645 Overview: Classifying Investments 645 Debt or Equity? 646 Classification of Investments in Equity Securities 646 Classification of Investments in Debt Securities 648 Fair Value Method: Trading Securities and Securities Available for Sale 649 Definitions 649 Acquisition of Trading Securities and Securities Available for Sale 649 Basket Purchases of Securities 650 Recording Fair Value as Post Acquisition Carrying Value 651 Recording Investment Income 652 Rationale for Different Treatments of Holding Gains or Losses 653 Reclassifications of TS and SAS Investments 653 Sales ofTS and SAS Investments 655 Impairments of TS and SAS Investments 655 Investment Income of Debt Securities Acquired at a Premium or Discount 656 Disclosures for Investments Accounted for by the Fair Value Method 657 Tax Effects 657 Review Problem 658 Cost and Amortized Cost Methods 660 Cost Method: For Investments in Equity Securities with No Readily Determinable Fair Value 660 Amortized Cost Method: For Held to Maturity Debt Securities 661 Equity Method: Investments in Equity Securities Resulting in Significant Influence over the Investee 662 Conceptual Basis Underlying the Equity Method 663 xx CONTENTS Equity Method Illustrated 664 Summary of the Equity Method 667 Changing between the Fair Value Method and the Equity Method 668 Disclosures Required for Investments Accounted for by the Equity Method 670 Accounting for Financial Instruments 670 Required Disclosures under Existing Standards 671 Definition of Financial Instrument 671 Disclosures Regarding Risks of Off Balance Sheet Financial Instruments 672 Special Problems in Accounting for Equity Investments 673 Stock Dividends and Investment Revenue 673 Stock Split of Investment Shares 675 Stock Rights on Investment Shares 675 Summary of Key Points 677 Review Problem 678 Appendix 14A: Financial Instruments 679 Appendix 14B: Accounting for Derivative Instruments and Hedging Activities 686 Appendix 14C: Other Investments and Funds 689 \| PART III LIABILITIES 713 15 Short Term Liabilities 714 Introduction 714 What Is a Liability? 715 What Is a Current Liability? 717 Accounts Payable 717 Short Term Notes Payable 717 Cash and Scrip Dividends Payable 720 Accrued Liabilities 720 Advances and Returnable Deposits 720 Unearned Revenues 721 Taxes 721 Conditional Payments 724 Current Maturities of Long Term Debt 726 Obligations Callable on Demand by the Creditor 726 Short Term Obligations Expected to Be Refinanced 727 Accounting for Contingencies 728 Loss Contingencies That Require Accrual and the Recognition of a Liability 729 Loss Contingencies That Are Disclosed Only in Notes 731 Gain Contingencies 731 Executory Contracts 731 Accounting for Environmental Liabilities 732 Summary of Key Points 733 Review Problem 734 Appendix: SFAS No. 112—Employers Accounting for Postemployment Benefits 735 16 Long Term Liabilities 758 Introduction 758 Characteristics and Valuation of Long Term Liabilities 759 The Measurement and Valuation of Long Term Liabilities 760 Bonds Payable 760 Classification of Bonds 762 Valuation of Bonds Payable 762 Fundamental Bond Accounting Principles 765 Review Problem 769 Additional Issues in Accounting for Bonds 771 Bond Issue Costs 771 Bonds Issued between Interest Dates 771 Review Problem 774 Debt Securities with Equity Rights 775 Bonds with Detachable Stock Purchase Warrants 775 Convertible Bonds 776 Debt Extinguishment 779 Extinguishment of Bonds by Open Market Purchase or Exercise of Call Privilege 781 Extinguishment of Bonds by Refunding 783 Summary of Gain and Loss Classification 784 Review Problem 784 Long Term Notes 785 Off Balance Sheet Financing and Disclosures for Long Term Liabilities 787 Unconditional Purchase Obligations 787 Disclosures for Financial Instruments 787 Summary of Key Points 790 Review Problem 791 Appendix 16A: Troubled Debt Restructure 792 Appendix 16B: Accounting for Serial Bonds 798 Appendix 16C: Accounting Principles for Investments in Debt Securities Held to Maturity 800 17 Accounting for Leases 820 Introduction 820 Basic Lease Accounting Issues 821 The Lease from the Lessee s Viewpoint 822 The Lease from the Lessor s Viewpoint 824 Advantages of Leasing 825 Disadvantages of Leasing 825 Accounting for Operating Leases 826 Accounting for Capital Leases 827 Accounting for Capital Leases: Lessee 828 Review Problem 832 Accounting for Capital Leases: Lessor 832 Termination of Lease Agreements 834 Lease Entries under an Ordinary Annuity 835 Review Problem 836 Contents Special Issues in Accounting for Capital Leases 837 Bargain Purchase Options 837 Bargain Renewal Options 840 Residual Values 840 Different Interest Rates 846 Depreciation of a Leased Asset by the Lessee 848 Executory and Initial Direct Costs 848 Review Problem 850 Sale Leaseback Arrangements 850 Classification of Lease Receivables and Payables 853 Lease Disclosure Requirements 855 A Continuing Issue 856 Summary of Key Points 857 Review Problem 858 Appendix: Other Types of Leases 860 18 Accounting for Pensions and Other Postemployment Benefits 884 Introduction 884 Pension Plan Fundamentals 885 Types of Pension Plans 886 Vesting of Benefits 886 Pension Plan Funding 887 Role of Actuaries 887 Regulation of Private Pension Plan Funding 887 Minimum Vesting Standards 888 Minimum Funding Standards 888 Summary of Current Pension Accounting 888 Measuring Pension Expense in Defined Benefit Plans 888 Recognizing Pension Liabilities in Defined Benefit Plans 889 Measuring Pension Expense and Pension Obligations 889 Discount Rate 889 Pension Expense 891 Service Cost: Component 1 of Pension Expense 891 Interest Cost and Actual Return: Components 2 and 3 of Pension Expense, Second Year 894 Review Problem 897 Components 4, 5, and 6 of Pension Expense; General Considerations 898 Prior Service Cost: Component 4 of Pension Expense 899 Gains and Losses: Component 5 of Pension Expense 902 Review Problem 908 Transition Amount: Component 6 of Pension Expense 909 xxi Coca Cola s Pension Expense 911 Additional Minimum Pension Liability 911 Total Minimum Liability 911 Additional Minimum Pension Liability 912 Adjusting the Accounts 914 Coca Cola s Pension Liabilities 915 Review Problem 915 Additional Issues in Pension Accounting 916 SFAS No. H7: A Compromise 916 Settlements. Curtailments, Termination Benefits, and Asset Reversions 917 Comprehensive Case and Pension Disclosures 918 Comprehensive Case 918 Required Footnote Disclosures for Defined Benefit Plans 924 Other Pension Disclosures 925 Summary of Key Points 926 Review Problem 926 Appendix: Accounting for Postretirement Benefits Other than Pensions 929 19 Accounting for Income Taxes 966 Introduction 966 Conceptual Issues 967 Why Income Taxes? 967 Defining Taxable Inco67 and Pretax Accounting Income 967 Two Types of Differences 967 The No Allocation Method 972 The Allocation Method of Accounting for Temporary Differences 973 Asset/Liability Method 973 Terminology and Definitions 975 Implementation Procedures 976 Identifying Future Taxable and Deductible Amounts 979 Illustrations of Deferred Tax Assets and Deferred Tax Liabilities 980 Review Problem 985 Net Operating Losses 986 Carrybacks and Carryforwards of Net Operating Losses 986 Accounting for NOLs 987 A Limitation on Deferred Tax Assets 989 Evidence to Consider in Determining Whether a Valuation Allowance Is Needed 989 Adjusting the Valuation Allowance 991 Tax Planning Strategies 994 Review Problem 995 Financial Statement Presentation and Disclosures 997 Intraperiod Tax Allocation 1000 Additional Disclosures 1000 xxii CONTENTS Summary of Key Points 1000 Review Problem 1001 Appendix: Investment Tax Credit and Additional Conceptual Issues 1004 \| PART IV OWNERS EQUITY 1021 20 Corporations: Contributed Capital 1022 Introduction 1022 Contributed Capital at the Formation of a Corporation 1023 Formation of a Corporation 1023 Characteristics of Capital Stock 1024 Concepts and Definitions Fundamental to Corporate Equity Accounting 1025 Stockholders Equity: Terminology Issues 1027 Advantages and Disadvantages of the Corporate Form of Organization 1027 Features of Equity Securities 1028 Par Value Stock 1028 Nopar Stock 1028 Legal Capital 1029 Common Stock 1029 Preferred Stock 1029 Accounting for Stock Issuance and Related Transactions 1033 Accounting for the Issuance of Par Value Stock 1034 Accounting for the Issuance of Nopar Stock 1034 Capital Stock Sold on a Subscription Basis 1034 Issuance of Capital Stock for Noncash Assets 1037 Special Sales of Capital Stock 1038 Assessments on Capital Stock 1039 Stock Issue Costs 1039 Unrealized Capital 1039 Accounting for Reacquisition of Stock 1040 Treasury Stock 1040 Recording and Reporting Treasury Stock Transactions 1041 Formal Retirement of Treasury Stock 1045 Restriction of Retained Earnings for Treasury Stock 1045 Retirement of Callable and Redeemable Stock 1045 Accounting for Conversions, Changes in Par Value, and Contributed Capital 1047 Conversion of Convertible Preferred Stock 1047 Changing Par Value 1048 Additional Contributed Capital 1048 Stockholders Equity and Financial Statement Analysis 1048 Summary of Key Points 1050 Review Problem 1051 21 Corporations: Retained Earnings and Stock Options 1069 Introduction 1069 Disposition of Earnings 1070 Characteristics of Retained Earnings 1071 Nature of Dividends 1071 Relevant Dividend Dates 1071 Legality of Dividends 1072 Types of Dividends 1073 Cash Dividends 1073 Property Dividends 1073 Liquidating Dividends 1074 Scrip Dividends 1075 Stock Dividends 1076 Special Stock Dividends 1078 Dividends and Treasury Stock 1078 Fractional Share Rights 1079 Cash Payments in Lieu of Fractional Share Rights 1080 Stock Splits 1080 Appropriations and Restrictions of Retained Earnings 1081 Retained Earnings Statements 1082 Stock Rights and Warrants 1082 Accounting for Stock Rights 1084 Review Problem 1085 Stock Based Compensation Plans 1088 Overview of Accounting Issues 1088 Accounting for Noncompensatory Stock Option Plans 1090 Accounting for Compensatory Stock Option Plans under APB Opinion No. 25 1091 Lapse of Stock Options 1095 Stock Appreciation Rights under APB Opinion No. 25 1098 Accounting for Stock Options under SFAS No. 123 1100 Overview: Measuring the Fair Value of Fixed Stock Options 1100 Total Compensation Cost under SFAS No. 123 1101 Accounting for Fixed Stock Options under SFAS No. 123 1102 Accounting for Performance Options under SFAS No. 123 1106 Required Disclosures 1109 Summary of Key Points 1112 Review Problem 1113 Appendix 21 A: Quasi Reorganizations 1115 Appendix 21B: Determining the Fair Value of Options 1116 Contents 22 Earnings per Share 1138 Introduction 1138 Significance of Earnings per Share 1139 A Framework for Calculating EPS 1140 Types of Capital Structures 1140 Calculations for Earnings per Share 1142 EPS Disclosures 1142 Computing Earnings per Share for Simple Capital Structures: Basic Earnings per Share 1143 Adjustments to the Numerator 1143 Adjustments to the Denominator: The Weighted Average Calculation 1144 Stock Dividends and Splits 1145 Contingent Shares 1146 Review Problem 1147 Computing Earnings per Share for Complex Capital Structures: Diluted Earnings per Share 1148 Potentially Issuable Shares 1149 Review Problem 1151 Review Problem 1156 Dilution/Antidilution Method 1156 Review Problem 1159 Earnings per Share and Related Disclosures 1159 A Final Comment 1162 Summary of Key Points 1163 Review Problem 1163 Appendix: A Closer Look at the Treasury Stock Method 1164 \| PARTY SPECIAL TOPICS 1183 23 Statement of Cash Flows 1184 Introduction 1184 Cash Flow Reporting: Development and Usefulness 1186 The Trend toward Cash Flows 1186 Usefulness of Cash Flow Information 1187 The Statement of Cash Flows and the Requirements of SFAS No. 95 1187 Reporting Methods 1189 Cash and Cash Equivalents 1189 Cash Flow Categories 1190 Noncash Activities 1193 Gross and Net Cash Flows 1193 Cash How per Share 1194 Review Problem 1194 Preparing the SCF 1194 Format Free Approach: Direct Method 1195 Additional Examples of Operating Cash Flows: Direct Method 1198 xxiii Format Free Approach: Indirect Method and Reconciliation of Net Income and Operating Cash Flow 1200 Additional Examples of Reconciling Adjustments 1201 Comparison of Direct and Indirect Methods 1203 Disclosure Requirements of SFAS No. 95 1203 Review Problem 1203 The Spreadsheet Approach 1205 Spreadsheet Approach Example: The Simple Company 1206 Analyzing More Complex Situations 1208 Issues in Cash Flow Reporting 1212 Cash or Accrual Information 1212 Classification of Cash Flows 1212 Direct or Indirect Method? 1213 Summary of Key Points 1214 Review Problem 1215 Appendix: Comprehensive Example 1218 24 Accounting Changes and Error Corrections 1252 Introduction 1252 Accounting Changes: Reporting Issues and Approaches 1253 Types of Accounting Changes 1253 Objectives of Reporting Accounting Changes 1254 Accounting Principle Changes 1254 Approaches to Reporting Accounting Changes 1255 General Application of the Three Approaches 1258 Changes in Reporting Entity 1258 Justification for Accounting Changes 1259 Comparative Statements 1260 Summary of Accounting Changes 1260 Correction of Accounting Errors 1260 Classification of Accounting Errors 1261 The All inclusive Concept of Income and Prior Period Adjustments 1264 Correcting Entries and Analysis 1264 Detailed Reporting Guidelines and Examples 1266 Current Approach 1266 Retroactive Approach 1270 Prospective Approach 1275 Analysis and Reporting of Prior Period Adjustments 1276 Accounting Changes: An Evaluation 1277 Motivations for Accounting Changes 1278 Stock Prices and Economic Consequences 1279 xxiv CONTENTS Summary of Key Points 1280 Review Problem 1280 25 Disclosures, Segment Reporting, and Interim Reporting 1296 Introduction 1296 Full Disclosure 1297 Financial Reporting Requirements of the SEC 1298 Form 10 K 1299 Management Discussion and Analysis 1299 Disagreements on Accounting Disclosures 1300 Notes to Financial Statements 1300 Summary of Significant Accounting Policies 1300 Other Notes to Financial Statements 1301 Special Transactions and Events 1301 Fraudulent Financial Reporting 1303 Segment Reporting 1304 Definition of Reportable Operating Segments 1305 Required Segment Disclosures 1307 Other Firm wide Disclosures 1309 Interim Reports 1311 Interim Reporting and Segment Reporting 1311 Issues in Interim Reporting 1311 Interim Reporting Illustrated 1313 Summary of Key Points 1314 The Coca Cola Company 1998 Annual Report AR 1 Company Name Index 1 2 Subject Index 1 4
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spelling	Dyckman, Thomas R. Verfasser aut Intermediate accounting Thomas R. Dyckman ; Charles J. Davis ; Roland E. Dukes 5. ed. Boston u.a. Irwin McGraw Hill 2001 XXIV, 1321, 36, 16 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier McGraw Hill higher education Accounting Rechnungslegung (DE-588)4128343-0 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf (DE-588)4123623-3 Lehrbuch gnd-content USA (DE-588)4078704-7 g Rechnungslegung (DE-588)4128343-0 s DE-604 Davis, Charles Joseph 1950- Verfasser (DE-588)170272133 aut Dukes, Roland E. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009364933&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Dyckman, Thomas R. Davis, Charles Joseph 1950- Dukes, Roland E. Intermediate accounting Accounting Rechnungslegung (DE-588)4128343-0 gnd
subject_GND	(DE-588)4128343-0 (DE-588)4078704-7 (DE-588)4123623-3
title	Intermediate accounting
title_auth	Intermediate accounting
title_exact_search	Intermediate accounting
title_full	Intermediate accounting Thomas R. Dyckman ; Charles J. Davis ; Roland E. Dukes
title_fullStr	Intermediate accounting Thomas R. Dyckman ; Charles J. Davis ; Roland E. Dukes
title_full_unstemmed	Intermediate accounting Thomas R. Dyckman ; Charles J. Davis ; Roland E. Dukes
title_short	Intermediate accounting
title_sort	intermediate accounting
topic	Accounting Rechnungslegung (DE-588)4128343-0 gnd
topic_facet	Accounting Rechnungslegung USA Lehrbuch
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009364933&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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