Intermediate accounting: principles and analysis
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2008
|
| Ausgabe: | 2. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXX, 1079 S. Ill., graph. Darst. |
| ISBN: | 9780471737933 |
Internformat
MARC
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| 008 | 080424s2008 ad|| |||| 00||| eng d | ||
| 020 | |a 9780471737933 |9 978-0-471-73793-3 | ||
| 035 | |a (OCoLC)181913876 | ||
| 035 | |a (DE-599)BVBBV023646397 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a eng | |
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| 082 | 0 | |a 657.044 |2 22 | |
| 084 | |a QP 820 |0 (DE-625)141943: |2 rvk | ||
| 100 | 1 | |a Warfield, Terry D. |e Verfasser |0 (DE-588)143404334 |4 aut | |
| 245 | 1 | 0 | |a Intermediate accounting |b principles and analysis |c Terry D. Warfield; Jerry J. Weygandt; Donald E. Kieso |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2008 | |
| 300 | |a XXX, 1079 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Accounting | |
| 700 | 1 | |a Weygandt, Jerry J. |d 1942- |e Verfasser |0 (DE-588)135963710 |4 aut | |
| 700 | 1 | |a Kieso, Donald E. |d 1936- |e Verfasser |0 (DE-588)135963796 |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017242743&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-017242743 | ||
Datensatz im Suchindex
| _version_ | 1804138755646291968 |
|---|---|
| adam_text | BRIEF CONTENTS
Chapter 1
FINANCIAL ACCOUNTING AND ACCOUNTING
STANDARDS 2
Chapter 2
CONCEPTUAL FRAMEWORK UNDERLYING FINANCIAL
ACCOUNTING 34
Chapter 3
THE ACCOUNTING INFORMATION SYSTEM 76
Chapter 4
BALANCE SHEET 144
Chapter 5
INCOME STATEMENT 198
Chapter 6
STATEMENT OF CASH FLOWS 250
Chapter 7
REVENUE RECOGNITION 302
Chapter 8
CASH AND RECEIVABLES 356
Chapter 9
ACCOUNTING FOR INVENTORIES 418
Chapter 10
ACCOUNTING FOR PROPERTY, PLANT, AND
EQUIPMENT 486
Chapter 11
INTANGIBLE ASSETS 556
Chapter 12
ACCOUNTING FOR LIABILITIES 606
Chapter 13
STOCKHOLDERS EQUITY 670
Chapter 14
INVESTMENTS 730
Chapter 15
ACCOUNTING FOR INCOME TAXES 780
Chapter 16
ACCOUNTING FOR COMPENSATION 840
Chapter 17
ACCOUNTING FOR LEASES 890
Chapter 18
ADDITIONAL REPORTING ISSUES 940
Appendix A
ACCOUNTING AND THE TIME VALUE OF MONEY 1000
Appendix B
REPORTING CASH FLOWS 1050
Company Index 1-1
Subject Index I-3
¦ Official Accounting Pronouncements P-1
¦ ONLINE AT COMPANION WEBSITE
(WWW.WILEY.COM/C0LLEGE/WARFIELD)
Appendix C
USING FINANCIAL CALCULATORS
Appendix D
RETAIL INVENTORY METHOD
Appendix E
ACCOUNTING FOR NATURAL RESOURCES
Appendix F
ACCOUNTING FOR COMPUTER SOFTWARE
COSTS
Appendix G
ACCOUNTING FOR TROUBLED DEBT
Appendix H
ACCOUNTING FOR DERIVATIVE INSTRUMENTS
Appendix I
ACCOUNTING ERROR ANALYSIS
xxi
CONTENTS
Chapter 1
FINANCIAL ACCOUNTING AND ACCOUNTING
STANDARDS 2
The Size of the New York Phone Book, if Necessary
Financial Statements and Financial
Reporting 4
Accounting and Capital Allocation 4
The Challenges Facing Financial Accounting
Objectives of Financial Reporting 6
The Need to Develop Standards 7
Parties Involved in Standard Setting 7
Securities and Exchange Commission (SEC)
American Institute of Certified Public
Accountants (AICPA) 9
Financial Accounting Standards Board
(FASB) 9
Governmental Accounting Standards Board
(GASB) 12
Changing Role of the AICPA 13
Generally Accepted Accounting Principles
Issues in Financial Reporting 15
Standard Setting in a Political Environment 15
The Expectations Gap 16
International Accounting Standards 18
Ethics in the Environment of Financial
Accounting 19
Conclusion 19
Convergence Corner International Financial
Reporting 20
Chapter 2
CONCEPTUAL FRAMEWORK UNDERLYING
FINANCIAL ACCOUNTING 34
Show Me the Earnings! 34
Conceptual Framework 36
The Need for a Conceptual Framework 36
Development of a Conceptual Framework 37
First Level: Basic Objectives 38
Second Level: Fundamental Concepts 39
Qualitative Characteristics of Accounting
Information 39
Basic Elements 42
Third Level: Recognition and Measurement
Concepts 44
Basic Assumptions 45
Basic Principles of Accounting 47
Constraints 53
Summary of the Structure 56
Convergence Corner The Conceptual Framework 57
Chapter 3
THE ACCOUNTING INFORMATION SYSTEM
76
Needed: A Reliable Information System 76
Accounting Information System 78
Basic Terminology 78
Debits and Credits 79
Basic Equation 80
14 Financial Statements and Ownership Structure
The Accounting Cycle 83
Identifying and Recording Transactions and
Other Events 84
Journalizing 84
Posting 85
Trial Balance 89
Adjusting Entries 91
Adjusted Trial Balance 101
Preparing Financial Statements 103
Closing 104
Post-Closing Trial Balance 106
Reversing Entries 107
The Accounting Cycle Summarized 107
Financial Statements for a Merchandising
Company 107
Convergence Corner Accounting Information
Systems 113
82
niii
XXIV Contents
Using Reversing Entries 115
Example of Reversing Entries—Accruals 115
Example of Reversing Entries—Prepayments 116
Summary of Reversing Entries 117
Behind the Numbers:
Using a Worksheet: The Accounting Cycle
Revisited 117
Worksheet Columns 118
Adjustments Entered on the Worksheet
Preparing Financial Statements from a
Worksheet 120
118
Chapter 4
BALANCE SHEET 144
There Ought to Be a Law 144
Use and Limitations 146
Usefulness of the Balance Sheet 146
Limitations of the Balance Sheet 147
Classification in the Balance Sheet 148
Current Assets 149
Noncurrent Assets 153
Liabilities 156
Owners (Stockholders ) Equity 158
Balance Sheet Format 160
Additional Information Reported 162
Contingencies 163
Accounting Policies 163
Contractual Situations 163
Post-Balance-Sheet Events (Subsequent
Events) 164
Fair Values 166
Techniques of Disclosure 167
Parenthetical Explanations 167
Notes 167
Cross-Reference and Contra Items 169
Supporting Schedules 169
Terminology 170
Convergence Corner Balance Sheet 171
Chapter 5
INCOME STATEMENT AND RELATED
INFORMATION 198
Which Income Number? 198
Income Statement 200
Usefulness of the Income Statement 200
Limitations of the Income Statement 200
Quality of Earnings 201
Format of the Income Statement 202
Elements of the Income Statement 202
Single-Step Income Statements 203
Multiple-Step Income Statements 204
Condensed Income Statements 207
Reporting Irregular Items 208
Discontinued Operations 210
Extraordinary Items 211
Unusual Gains and Losses 213
Changes in Accounting Principle 215
Changes in Estimates 215
Corrections of Errors 216
Summary of Irregular Items 216
Special Reporting Issues 218
Intraperiod Tax Allocation 218
Earnings per Share 220
Retained Earnings Statement 221
Comprehensive Income 222
Convergence Corner Income Statement 225
Chapter 6
STATEMENT OF CASH FLOWS 250
Don t Take Cash Flow for Granted 250
The Statement of Cash Flows: Purpose and
Format 252
Purpose of the Statement of Cash Flows 252
Classification of Cash Flows 252
Significant Noncash Activities 254
Format of the Statement of Cash Flows 254
Preparing the Statement of Cash Flows 256
Indirect and Direct Methods 256
Preparation of the Statement of Cash
Flows 257
First Year of Operations—2008 257
Second Year of Operations—2009 262
Summary of Conversion to Net Cash Provided by
Operating Activities—Indirect Method 266
Using Cash Flows to Evaluate a Company 269
Free Cash Flow 269
Assessing Liquidity and Solvency Using Cash
Flows 270
Limitations of the Statement of Cash Flows 272
Convergence Corner Statement of Cash Flows 273
Contents XXV
Behind the Numbers:
Summary of Cash-Related Items 361
Ratio Analysis—A Reference 276
Using Ratios to Analyze Financial
Performance 276
Chapter 7
REVENUE RECOGNITION 302
It s Back 302
The Current Environment 304
Guidelines for Revenue Recognition 304
Departures from the Sale Basis 305
Revenue Recognition at Point of Sale
(Delivery) 307
Sales with Buyback Agreements 307
Sales When Right of Return Exists 307
Trade Loading and Channel Stuffing 308
Revenue Recognition before Delivery 310
Percentage-of-Completion Method 311
Completed-Contract Method 314
Completion-of-Production Basis 315
Revenue Recognition after Delivery 316
Installment-Sales Method 317
Cost-Recovery Method 320
Deposit Method 320
Summary of Revenue Recognition Bases 321
Observations 322
Convergence Corner Revenue Recognition 323
Section 2
Receivables 362
326
Behind the Numbers:
Revenue Recognition Procedures
Long-Term Contracts 326
Installment Sales 331
Chapter 8
CASH AND RECEIVABLES 356
No-Tell Nortel 356
Section 1
| Cash 358
What Is Cash? 358
Management and Control of Cash 358
Reporting Cash 359
Restricted Cash 360
Bank Overdrafts 360
Cash Equivalents 361
364
Recognition of Accounts Receivable
Trade Discounts 364
Cash Discounts (Sales Discounts) 364
Nonrecognition of Interest Element 365
Valuation of Accounts Receivable 365
Uncollectible Accounts Receivable 366
Recognition of Notes Receivable 371
Note Issued at Face Value 372
Note Not Issued at Face Value 373
Choice of Interest Rate 376
Valuation of Notes Receivable 376
Disposition of Accounts and Notes
Receivable 377
Secured Borrowing 377
Sales of Receivables 378
Secured Borrowing versus Sale 381
Presentation and Analysis 382
Presentation of Receivables 382
Analysis of Receivables 383
Convergence Corner Cash and Receivables 384
Behind the Numbers:
Cash Controls 388
Using Bank Accounts 388
The Imprest Petty Cash System 388
Physical Protection of Cash Balances 389
Reconciliation of Bank Balances 390
Chapter 9
ACCOUNTING FOR INVENTORIES 418
Inventories in the Crystal Ball 418
Inventory Classification and Systems 420
Classification 420
Inventory Systems 420
Basic Issues in Inventory Valuation 423
Physical Goods Included in Inventory 423
Costs Included in Inventory 424
Which Cost Flow Assumption to Adopt? 426
Special Issues Related to LIFO 432
LDFO Reserve 432
LIFO Liquidation 433
Dollar- Value LIFO 434
XXVi Contents
Comparison of LIFO Approaches 437
Basis for Selection of Inventory Method
Lower-of-Cost-or-Market 442
438
Lower-of-Cost-or-Market—Ceiling and Floor 442
How Lower-of-Cost-or-Market Works 443
Methods of Applying Lower-of-Cost-or-
Market 445
Evaluation of the Lower-of-Cost-or-Market
Rule 446
Presentation and Analysis 447
Presentation of Inventories 447
Analysis of Inventories 449
Convergence Corner Inventories 450
Behind the Numbers:
Gross Profit Method 454
Computation of Gross Profit Percentage 455
Evaluation of Gross Profit Method 457
Chapter 10
ACCOUNTING FOR PROPERTY, PLANT,
AND EQUIPMENT 486
Where Have All the Assets Gone? 486
Acquisition and Valuation of Property, Plant,
and Equipment 488
Cost of Land 488
Cost of Buildings 489
Cost of Equipment 489
Self-Constructed Assets 490
Interest Costs During Construction 490
Other Valuation Issues 492
Costs Subsequent to Acquisition 496
Additions 497
Improvements and Replacements 498
Rearrangement and Reinstallation 499
Repairs 499
Summary of Costs Subsequent to Acquisition 499
Use of Property, Plant, and Equipment:
Depreciation 500
Factors Involved in the Depreciation Process 500
Methods of Depreciation 502
Special Depreciation Issues 506
Dispositions of Plant Assets 509
Sale of Plant Assets 510
Involuntary Conversion 510
Exchanges 511
Presentation and Analysis 516
Presentation of Property, Plant, and
Equipment 516
Analysis of Property, Plant, and Equipment
Convergence Corner Property, Plant,
and Equipment 519
Behind the Numbers:
Interest-Capitalization Procedures 522
Interest Capitalization 522
517
Chapter 11
INTANGIBLE ASSETS
Untouchable 554
554
556
558
559
Intangible Asset Issues
Characteristics 556
Valuation 556
Amortization of Intangibles 557
Types of Intangible Assets 558
Marketing-Related Intangible Assets
Customer-Related Intangible Assets
Artistic-Related Intangible Assets 560
Contract-Related Intangible Assets 560
Technology-Related Intangible Assets 561
Goodwill 564
Impairments 568
Impairment of Property, Plant, and
Equipment 568
Impairment of Limited-Life
Intangibles 570
Impairment of Indefinite-Life Intangibles Other
Than Goodwill 570
Impairment of Goodwill 571
Restoration of Impairment Loss 573
Impairment of Assets to Be Disposed of 573
Research and Development Costs 574
Identifying R D Activities 574
Accounting for R D Activities 575
Other Costs Similar to R D Costs 576
Conceptual Questions 577
Presentation of Intangibles and Related
Items 578
Presentation of Intangible Assets 578
Presentation of Research and Development
Costs 579
Convergence Corner Intangible Assets 582
Contents XXVU
Chapter 12
ACCOUNTING FOR LIABILITIES 604
Now You See It, Now You Don t 604
I Current Liabilities 606
Section 1
What Is a Liability? 606
What Is a Current Liability? 606
Accounts Payable 607
Notes Payable 607
Current Maturities of Long-Term Debt 609
Dividends Payable 609
Unearned Revenues 610
Long-Term Debt 612
Section 2
Issuing Bonds 612
Types of Bonds 613
Valuation of Bonds Payable—Discount and
Premium 614
Bonds Issued at Par on Interest Date 617
Bonds Issued at Discount or Premium on Interest
Date 617
Classification of Discount and Premium 617
Costs of Issuing Bonds 618
Extinguishment of Debt 618
Special Issues 620
Section 3
Contingencies 620
Gain Contingencies 620
Loss Contingencies 621
Off-Balance-Sheet Financing 629
Different Forms 630
Rationale 630
Presentation and Analysis 631
Presentation of Current Liabilities 631
Presentation of Long-Term Debt 631
Presentation of Contingencies 631
Analysis of Current Liabilities 634
Analysis of Long-Term Debt 635
Convergence Corner Liabilities 636
Behind the Numbers:
Effective-Interest Amortization
Bonds Issued at a Discount 641
Bonds Issued at a Premium 642
Accruing Interest 643
Chapter 13
STOCKHOLDERS EQUITY 670
Everything Else Equal? 670
640
The Corporate Form of Organization 672
State Corporate Law 672
Capital Stock or Share System 672
Variety of Ownership Interests 673
Corporate Capital 674
Issuance of Stock 675
Reacquisition of Shares 679
Preferred Stock 684
Features of Preferred Stock 685
Accounting for and Reporting Preferred
Stock 686
Dividend Policy 687
Financial Condition and Dividend
Distributions 687
Types of Dividends 688
Stock Split 693
Disclosure of Restrictions on Retained
Earnings 695
Presentation and Analysis of Stockholders
Equity 697
Presentation 697
Analysis 699
Convergence Corner Stockholders Equity 701
Behind the Numbers:
Accounting for Financial Instruments
with Both Debt and Equity
Characteristics 705
Convertible Debt 705
Stock Warrants Issued with Other Securities 706
Conceptual Questions 708
Chapter 14
INVESTMENTS 730
Who s in Control Here? 730
Section 1
Investments in Debt Securities 732
Held-to-Maturity Securities 733
Available-for-Sale Securities 736
Example: Single Security 736
Example: Portfolio of Securities 738
Sale of Available-for-Sale Securities 738
Financial Statement Presentation 740
Trading Securities 740
Investments in Equity Securities 742
Section 2
XXViii Contents
Holdings of Less Than 20% 743
Available-for-Sale Securities 743
Trading Securities 746
Holdings Between 20% and 50% 746
Equity Method 746
Holdings of More Than 50% 748
Section 3
Other Reporting Issues 749
Financial Statement Presentation of
Investments 749
Disclosures Required Under the Equity
Method 750
Reclassification Adjustments 751
Comprehensive Example 753
Impairment of Value 754
Transfers Between Categories 756
Fair Value Controversy 756
Measurement Based on Intent 757
Gains Trading 757
Liabilities Not Fairly Valued 757
Subjectivity of Fair Values 757
Summary of Reporting Treatment of
Securities 757
Convergence Corner Investments 760
Chapter 15
ACCOUNTING FOR INCOME TAXES 780
Tax Uncertainty 780
Fundamentals of Accounting for Income
Taxes 782
Future Taxable Amounts and Deferred Taxes 783
Future Deductible Amounts and Deferred
Taxes 787
Income Statement Presentation 791
Specific Differences 792
Tax Rate Considerations 795
Accounting for Net Operating Losses 796
Loss Carryback 797
Loss Carryforward 797
Loss Carryback Example 797
Loss Carryforward Example 798
Financial Statement Presentation 803
Balance Sheet 803
Income Statement 805
Review of the Asset-Liability Method 809
Convergence Corner Income Taxes 814
Chapter 16
ACCOUNTING FOR COMPENSATION 840
Where Have All the Pensions Gone? 840
Salary and Bonuses 842
Payroll Deductions 842
Compensated Absences 844
Bonuses 846
Stock Compensation Plans 846
The Major Reporting Issue 848
Accounting for Stock Compensation 850
Employee Stock Purchase Plans 851
Disclosure of Compensation Plans 852
Debate over Stock Option Accounting 853
Postretirement Benefits 854
Defined-Contribution Plan 854
Defined-Benefit Plan 855
Components of Pension Expense 856
Using a Pension Worksheet 858
Reporting Pension Amounts 864
Other Postretirement Expenses 869
Concluding Remarks 871
Convergence Corner Compensation 873
Chapter 17
ACCOUNTING FOR LEASES
890
More Companies Ask, Why Buy? 890
The Leasing Environment 892
Who Are the Players? 892
Advantages of Leasing 893
Conceptual Nature of a Lease 895
Accounting by the Lessee 896
Capitalization Criteria 897
Asset and Liability Accounted for Differently 900
Capital Lease Method (Lessee) 901
Operating Method (Lessee) 904
Comparison of Capital Lease with Operating
Lease 905
Accounting by the Lessor 907
Economics of Leasing 907
Classification of Leases by the Lessor 908
Direct-Financing Method (Lessor) 909
Operating Method (Lessor) 912
Other Accounting Issues 913
Sales-Type Leases (Lessor) 913
Disclosing Lease Data 914
Lease Accounting—Unresolved Problems 916
Convergence Corner Lease Accounting 918
Contents XXJX
Chapter 18
ADDITIONAL REPORTING ISSUES
So Many Changes 940
940
Section 1
Accounting Changes 942
Changes in Accounting Principle 942
Retrospective Accounting Change Approach 943
Reporting a Change in Principle 945
Retained Earnings Adjustment 946
Direct and Indirect Effects of Changes 947
Impracticability 948
Changes in Accounting Estimate 951
Disclosures 953
Reporting a Correction of an Error 953
Example 955
Summary of Accounting Changes and
Corrections of Errors 957
Section 2
Reporting Earnings per Share 959
-Simple Capital
Earnings per Share-
Structure 960
Preferred Stock Dividends 960
Weighted-Average Number of Shares
Outstanding 961
Comprehensive Example 963
Earnings per Share—Complex Capital
Structure 964
Diluted EPS—Convertible Securities 966
Diluted EPS—Options and Warrants 967
Antidilution Revisited 969
EPS Presentation and Disclosure 970
Summary of EPS Computation 972
Convergence Corner Additional Financial Reporting
Issues 974
Appendix A
ACCOUNTING AND THE TIME VALUE OF MONEY
Applications of Time Value Concepts 1000
The Nature of Interest 1001
Simple Interest 1002
Compound Interest 1003
Fundamental Variables 1006
Single-Sum Problems 1007
Future Value of a Single Sum 1007
Present Value of a Single Sum 1009
Solving for Other Unknowns in Single-Sum
Problems 1011
1000
Annuities 1012
Future Value of an Ordinary Annuity 1012
Future Value of an Annuity Due 1015
Examples of Future Value of Annuity
Problems 1016
Present Value of an Ordinary Annuity 1018
Present Value of an Annuity Due 1020
Examples of Present Value of Annuity
Problems 1021
More Complex Situations 1023
Deferred Annuities 1023
Valuation of Long-Term Bonds 1025
Effective-Interest Method of Amortization of Bond
Discount or Premium 1026
Present Value Measurement 1027
Choosing an Appropriate Interest Rate 1028
Example of Expected Cash Flow 1029
Appendix B
REPORTING CASH FLOWS
1050
Section 1
Indirect Method 1050
Preparing the Statement of Cash
Flows 1051
Step 1: Determining the Net Increase/Decrease
in Cash 1052
Step 2: Determining Net Cash Flow Provided/Used
by Operating Activities 1052
Step 3: Determining Net Cash Flow Provided/Used
by Investing and Financing Activities 1053
Statement of Cash Flows—2008 1054
Special Problems in Statement
Preparation 1054
Adjustments Similar to Depreciation 1055
Accounts Receivable (Net) 1055
Other Working Capital Changes 1056
Net Losses 1057
Gains/Losses 1057
Stock Options 1058
Postretirement Benefit Costs 1059
Extraordinary Items 1059
Significant Noncash Transactions 1059
Section 2
Direct Method 1060
Indirect Method 1061
Direct Method—An Example 1061
Summary of Net Cash Flow from Operating
Activities—Direct Method 1065
XXX Contents
Company Index 1-1
Subject Index I-3
¦ Official Accounting Pronouncements P-1
¦ ONLINE APPENDICES
(ATWWW.WILEY.COM/C0LLEGE/WARFIELD)
Appendix C
USING FINANCIAL CALCULATORS
Future Value of a Single Sum
Plus and Minus
Compounding Periods
Rounding
Present Value of a Single Sum
Future Value of an Ordinary Annuity
Future Value of an Annuity Due
Present Value of an Ordinary Annuity
Useful Applications of the Financial
Calculator
Auto Loan
Mortgage Loan Amount
Individual Retirement Account (IRA)
Appendix D
RETAIL INVENTORY METHOD
Retail Method Concepts
Retail Inventory Method with Markups and
Markdowns—Conventional Method
Special Items Relating to Retail Method
Evaluation of Retail Method
Appendix E
ACCOUNTING FOR NATURAL RESOURCES
Depletion
Establishing a Depletion Base
Write-Off of Resource Cost
Continuing Controversy
Special Problems in Depletion Accounting
Presentation of Natural Resources
Appendix F
ACCOUNTING FOR COMPUTER SOFTWARE COSTS
Diversity in Practice
The Profession s Position
Accounting for Capitalized Software Costs
Reporting Software Costs
Setting Standards for Software Accounting
Appendix G
ACCOUNTING FOR TROUBLED DEBT
Impairments
Example of Loss on Impairment
Troubled-Debt Restructurings
Settlement of Debt
Modification of Terms
Concluding Remarks
Appendix H
ACCOUNTING FOR DERIVATIVE INSTRUMENTS
Understanding Derivatives
Who Uses Derivatives, and Why?
Basic Principles in Accounting for
Derivatives
Example: of Derivative Financial Instrument—
Speculation
Differences Between Traditional and Derivative
Financial Instruments
Derivatives Used for Hedging
Fair Value Hedge
Cash Flow Hedge
Other Reporting Issues
Embedded Derivatives
Qualifying Hedge Criteria
Disclosure Provisions
Comprehensive Hedge Accounting Example
Fair Value Hedge
Financial Statement Presentation of an Interest
Rate Swap
Controversy and Concluding Remarks
Appendix I
ERROR ANALYSIS
Balance Sheet Errors
Income Statement Errors
Balance Sheet and Income Statement Errors
Counterbalancing Errors
Noncounterbalancing Errors
Comprehensive Example: Numerous Errors
Preparation of Financial Statements with Error
Corrections
|
| any_adam_object | 1 |
| author | Warfield, Terry D. Weygandt, Jerry J. 1942- Kieso, Donald E. 1936- |
| author_GND | (DE-588)143404334 (DE-588)135963710 (DE-588)135963796 |
| author_facet | Warfield, Terry D. Weygandt, Jerry J. 1942- Kieso, Donald E. 1936- |
| author_role | aut aut aut |
| author_sort | Warfield, Terry D. |
| author_variant | t d w td tdw j j w jj jjw d e k de dek |
| building | Verbundindex |
| bvnumber | BV023646397 |
| 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 820 |
| ctrlnum | (OCoLC)181913876 (DE-599)BVBBV023646397 |
| dewey-full | 657.044 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.044 |
| dewey-search | 657.044 |
| dewey-sort | 3657.044 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| id | DE-604.BV023646397 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T21:33:14Z |
| institution | BVB |
| isbn | 9780471737933 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017242743 |
| oclc_num | 181913876 |
| open_access_boolean | |
| owner | DE-523 DE-19 DE-BY-UBM |
| owner_facet | DE-523 DE-19 DE-BY-UBM |
| physical | XXX, 1079 S. Ill., graph. Darst. |
| publishDate | 2008 |
| publishDateSearch | 2008 |
| publishDateSort | 2008 |
| publisher | Wiley |
| record_format | marc |
| spelling | Warfield, Terry D. Verfasser (DE-588)143404334 aut Intermediate accounting principles and analysis Terry D. Warfield; Jerry J. Weygandt; Donald E. Kieso 2. ed. Hoboken, NJ Wiley 2008 XXX, 1079 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting Weygandt, Jerry J. 1942- Verfasser (DE-588)135963710 aut Kieso, Donald E. 1936- Verfasser (DE-588)135963796 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017242743&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Warfield, Terry D. Weygandt, Jerry J. 1942- Kieso, Donald E. 1936- Intermediate accounting principles and analysis Accounting |
| title | Intermediate accounting principles and analysis |
| title_auth | Intermediate accounting principles and analysis |
| title_exact_search | Intermediate accounting principles and analysis |
| title_full | Intermediate accounting principles and analysis Terry D. Warfield; Jerry J. Weygandt; Donald E. Kieso |
| title_fullStr | Intermediate accounting principles and analysis Terry D. Warfield; Jerry J. Weygandt; Donald E. Kieso |
| title_full_unstemmed | Intermediate accounting principles and analysis Terry D. Warfield; Jerry J. Weygandt; Donald E. Kieso |
| title_short | Intermediate accounting |
| title_sort | intermediate accounting principles and analysis |
| title_sub | principles and analysis |
| topic | Accounting |
| topic_facet | Accounting |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017242743&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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