Holdings: Intermediate accounting

Intermediate accounting: 1

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Bibliographic Details
Main Authors:	Kieso, Douglas W. (Author), Kieso, Donald E. 1936- (Author), Weygandt, Jerry J. 1942- (Author)
Format:	Book
Language:	English
Published:	New York [u.a.] Wiley 2011
Online Access:	Inhaltsverzeichnis
Physical Description:	XVIII, 767, 15 S. Ill., zahlr, graph. Darst., Kt.
ISBN:	9780470616307

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MARC


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adam_text	CONTENTS CHAPTER 1 Financial Accounting and Accounting Standards 2 Revolution in International Financial Reporting GLOBAL MARKETS 4 Financial Statements and Financial Reporting 5 Accounting and Capital Allocation 5 High-Quality Standards 6 What Do the Numbers Mean? Whose Standards 7 OBJECTIVE OF FINANCIAL REPORTING 7 General-Purpose Financial Statements 7 Capital Providers (Investors) 8 What Do the Numbers Mean? Don t Forget Stewardship? 8 Entity Perspective 8 Decision-Usefulness 8 STANDARD-SETTING ORGANIZATIONS g What Do the Numbers Mean? Principles vs. Rules 10 International Organization of Securities Commissions (IOSCO) 10 International Accounting Standards Board (IASB) 10 Hierarchy of IFRS 13 FINANCIAL REPORTING CHALLENGES 14 IFRS in a Political Environment 14 What Do the Numbers Mean? Fair Consequences? 15 The Expectations Gap 16 Significant Financial Reporting Issues 16 Ethics in the Environment of Financial Accounting 17 International Convergence 17 CONCLUSION 18 CONVERGENCE CORNER INTERNATIONAL FINANCIAL REPORTING 19 APPENDIX 1A THE U.S. STANDARD-SETTING ENVIRONMENT 21 SECURITIES AND EXCHANGE COMMISSION (SEC) 21 Public/Private Partnership 21 SEC Oversight 21 Enforcement 22 FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) 22 Due Process 23 Types of Pronouncements 24 U.S. Generally Accepted Accounting Principles 25 INTERNATIONAL ACCOUNTING CONVERGENCE 26 SEC Roadmap Milestones 27 Anticipated Timing of Future Rule-Making 28 CONCLUDING REMARKS 2g CHAPTER 2 Conceptual Framework for Financial Reporting 38 What Is It? CONCEPTUAL FRAMEWORK 40 Need for a Conceptual Framework 40 What Do the Numbers Mean? What s Your Principle? 41 Development of a Conceptual Framework 41 Overview of the Conceptual Framework 41 FIRST LEVEL: BASIC OBJECTIVE 42 SECOND LEVEL: FUNDAMENTAL CONCEPTS 43 Qualitative Characteristics of Accounting Information 43 Basic Elements 47 THIRD LEVEL: RECOGNITION, MEASUREMENT, AND DISCLOSURE CONCEPTS 48 Basic Assumptions 48 What Do the Numbers Mean? Whose Company Is It? 4g Basic Principles of Accounting 51 Constraints 55 What Do the Numbers Mean? You May Need a Map 56 What Do the Numbers Mean? Living in a Material World 59 Summary of the Structure 59 CONVERGENCE CORNER THE CONCEPTUAL FRAMEWORK 61 CHAPTER 3 The Accounting Information System 78 Needed: A Reliable Information System XII Contents xiii ACCOUNTING INFORMATION SYSTEM 80 Basic Terminology 80 Debits and Credits 81 The Accounting Equation 82 Financial Statements and Ownership Structure 84 THE ACCOUNTING CYCLE 85 Identifying and Recording Transactions and Other Events 85 Journalizing 87 Posting 88 Trial Balance 91 What Do the Numbers Mean? Change Management 92 Adjusting Entries 93 Adjusted Trial Balance 102 Preparing Financial Statements 103 What Do the Numbers Mean? 24/7 Accounting 104 Closing 104 Post-Closing Trial Balance 106 Reversing Entries 107 The Accounting Cycle Summarized 107 What Do the Numbers Mean? Statements, Please 108 FINANCIAL STATEMENTS FOR A MERCHANDISING COMPANY 108 Income Statement 108 Retained Earnings Statement 109 Statement of Financial Position 109 Closing Entries 110 CONVERGENCE CORNER ACCOUNTING INFORMATION SYSTEMS 111 APPENDIX ЗА CASH-BASIS ACCOUNTING VERSUS ACCRUAL-BASIS ACCOUNTING 112 CONVERSION FROM CASH BASIS TO ACCRUAL BASIS 114 Service Revenue Computation 115 Operating Expense Computation 115 THEORETICAL WEAKNESSES OF THE CASH BASIS 116 APPENDIX 3B USING REVERSING ENTRIES 117 ILLUSTRATION OF REVERSING ENTRIES-ACCRUALS 117 ILLUSTRATION OF REVERSING ENTRIES-DEFERRALS 118 SUMMARY OF REVERSING ENTRIES 119 APPENDIX 3C USING A WORKSHEET: THE ACCOUNTING CYCLE REVISITED 119 WORKSHEET COLUMNS 120 Trial Balance Columns 120 Adjustments Columns 120 ADJUSTMENTS ENTERED ON THE WORKSHEET 12o Adjusted Trial Balance 121 Income Statement and Statement of Financial Position Columns 122 PREPARING FINANCIAL STATEMENTS FROM A WORKSHEET 122 CHAPTER 4 Income Statement and Related Information 142 Financial Statements Are Changing INCOME STATEMENT 144 Usefulness of the Income Statement 144 Limitations of the Income Statement 144 Quality of Earnings 145 What Do the Numbers Mean? Manage Up, Manage Down 146 FORMAT OF THE INCOME STATEMENT 146 Elements of the Income Statement 146 Minimum Disclosures 147 Intermediate Components of the Income Statement 148 Illustration 148 Condensed Income Statements 149 REPORTING WITHIN THE INCOME STATEMENT 150 Gross Profit 150 Income from Operations 151 What Do the Numbers Mean? Are One-Time Charges Bugging You? 153 Income before Income Tax 154 Net Income 154 Allocation to Non-Controlling Interest 155 Earnings per Share 155 Discontinued Operations 156 Intraperiod Tax Allocation 157 Summary 159 What Do the Numbers Mean? Different Income Concepts 160 OTHER REPORTING ISSUES 160 Accounting Changes and Errors 160 Retained Earnings Statement 163 Comprehensive Income 163 Statement of Changes in Equity 165 CONVERGENCE CORNER INCOME STATEMENT 167 XIV Contents CHAPTER 5 Statement of Financial Position and Statement of Cash Flows 188 Hey, It Doesn t Balance! SECTION 1 STATEMENT OF FINANCIAL POSITION 190 USEFULNESS OF THE STATEMENT OF FINANCIAL POSITION 190 What Do the Numbers Mean? Grounded 190 LIMITATIONS OF THE STATEMENT OF FINANCIAL POSITION 191 CLASSIFICATION IN THE STATEMENT OF FINANCIAL POSITION 191 Non-Current Assets 193 Current Assets 195 Equity 199 Non-Current Liabilities 200 Current Liabilities 201 What Do the Numbers Mean? Show Me the Assets! 202 Statement of Financial Position Format 202 What Do the Numbers Mean? Warning Signals 204 SECTION 2 STATEMENT OF CASH FLOWS 204 PURPOSE OF THE STATEMENT OF CASH FLOWS 204 What Do the Numbers Mean? Watch That Cash Flow 205 CONTENT AND FORMAT OF THE STATEMENT OF CASH FLOWS 205 OVERVIEW OF THE PREPARATION OF THE STATEMENT OF CASH FLOWS 207 Sources of Information 207 Preparing the Statement of Cash Flows 207 Significant Non-Cash Activities 209 USEFULNESS OF THE STATEMENT OF CASH FLOWS 210 What Do the Numbers Mean? Cash Is King 211 Financial Liquidity 211 Financial Flexibility m Free Cash Flow 211 SECTION 3 ADDITIONAL INFORMATION 213 FINANCIAL STATEMENTS AND NOTES 213 Notes to the Financial Statements 213 TECHNIQUES OF DISCLOSURE 216 Parenthetical Explanations 217 Cross-Reference and Contra Items 217 OTHER GUIDELINES 217 Offsetting 2i 8 Consistency 218 Fair Presentation 218 CONVERGENCE CORNER STATEMENT OF FINANCIAL POSITION AND STATEMENT OF CASH FLOWS 219 APPENDIX 5A RATIO ANALYSIS -А REFERENCE 221 USING RATIOS TO ANALYZE PERFORMANCE 221 APPENDIX SB SPECIMEN FINANCIAL STATEMENTS: MARKS AND SPENCER pic 223 CHAPTER 6 Value of Money 286 The Magic of Interest Accounting and the Time BASIC TIME VALUE CONCEPTS 288 Applications of Time Value Concepts 288 The Nature of Interest 289 Simple Interest 290 Compound Interest 290 What Do the Numbers Mean? A Pretty Good Start 291 Fundamental Variables 294 SINGLE-SUM PROBLEMS 294 Future Value of a Single Sum 295 Present Value of a Single Sum 296 Solving for Other Unknowns in Single-Sum Problems 298 ANNUITIES 299 Future Value of an Ordinary Annuity 300 Future Value of an Annuity Due 302 Examples of Future Value of Annuity Problems 303 Present Value of an Ordinary Annuity 305 What Do the Numbers Mean? Up in Smoke 307 Present Value of an Annuity Due 307 Examples of Present Value of Annuity Problems 308 MORE COMPLEX SITUATIONS 310 Deferred Annuities 310 Valuation of Long-Term Bonds 312 Effective-Interest Method of Amortization of Bond Discount or Premium 313 PRESENT VALUE MEASUREMENT 314 What Do the Numbers Mean? How Low Can They Go? 315 Choosing an Appropriate Interest Rate 315 Example of Expected Cash Flow 316 Contents XV CHAPTER 7 No-Tell Nortel Cash and Receivables 342 CASH 344 What Is Cash? 344 Reporting Cash 344 Summary of Cash-Related Items 346 What Do the Numbers Mean? Deep Pockets 347 ACCOUNTS RECEIVABLES 347 Recognition of Accounts Receivable 348 Valuation of Accounts Receivable 350 What Do the Numbers Mean? Too Generous ? 355 Impairment Evaluation Process 355 NOTES RECEIVABLE 356 Recognition of Notes Receivable 356 Valuation of Notes Receivable 361 SPECIAL ISSUES RELATED TO RECEIVABLES 361 Fair Value Option 361 Derecognition of Receivable 362 What Do the Numbers Mean? Return to Lender 367 Presentation and Analysis 368 CONVERGENCE CORNER CASH AND RECEIVABLES 371 APPENDIX 7A CASH CONTROLS 373 USING BANK ACCOUNTS 373 THE IMPREST PETTY CASH SYSTEM 374 PHYSICAL PROTECTION OF CASH BALANCES 375 RECONCILIATION OF BANK BALANCES 375 APPENDIX 7B IMPAIRMENTS OF RECEIVABLES 378 IMPAIRMENT MEASUREMENT AND REPORTING 378 Impairment Loss Example 379 Recording Impairment Losses 379 Recovery of Impairment Loss 380 CHAPTER 8 Valuation of Inventories: A Cost-Basis Approach 406 Inventories in the Crystal Ball INVENTORY ISSUES 408 Classification 408 Inventory Cost Flow 409 Inventory Control 411 What Do the Numbers Mean? Staying Lean 412 Basic Issues in Inventory Valuation 412 PHYSICAL GOODS INCLUDED IN INVENTORY 412 Goods in Transit 413 Consigned Goods 413 Special Sales Agreements 414 What Do the Numbers Mean? No Parking! 415 Effect of Inventory Errors 415 COSTS INCLUDED IN INVENTORY 417 Product Costs 417 Period Costs 418 Treatment of Purchase Discounts 418 What Do the Numbers Mean? You May Need a Map 419 WHICH COST FLOW ASSUMPTION TO ADOPT? 420 Specific Identification 420 Average Cost 421 First-In, First-Out (FIFO) 422 Inventory Valuation Methods — Summary Analysis 423 APPENDIX 8A LIFO COST FLOW ASSUMPTION 425 LAST-IN, LAST-OUT (LIFO) 426 INVENTORY VALUATION METHODS-SUMMARY ANALYSIS 427 APPENDIX 8B SPECIAL ISSUES RELATED TO LIFO 428 UFO RESERVE 428 What Do the Numbers Mean? Comparing Apples to Apples 429 LIFO LIQUIDATION 429 DOLLAR-VALUE LIFO 431 Dollar-Value LIFO Example 432 Comprehensive Dollar-Value LIFO Example 432 Selecting a Price Index 433 What Do the Numbers Mean? Quite a Difference 435 COMPARISON OF UFO APPROACHES 436 MAJOR ADVANTAGES OF UFO 436 Matching 436 Tax Benefits/Improved Cash Flow 437 Future Earnings Hedge 437 MAJOR DISADVANTAGES OF LIFO 437 Reduced Earnings 437 Inventory Understated 437 Physical Flow 438 Involuntary Liquidation/Poor Buying Habits 438 BASIS FOR SELECTION OF INVENTORY METHOD 439 XVI Contents CHAPTER 9 Inventories: Additional Valuation Issues 466 What Do Inventory Changes Tell Us? LOWER-OF-COST-OR-NET REALIZABLE VALUE 468 Net Realizable Value 468 Illustration of LCNRV 468 Methods of Applying LCNRV 469 Recording Net Realizable Value Instead of Cost 470 Use of an Allowance 471 Recovery of Inventory Loss 471 What Do the Numbers Mean? Put It in Reverse 472 Evaluation of the LCNRV Rule 473 VALUATION BASES 473 Special Valuation Situations 473 Valuation Using Relative Sales Value 476 Purchase Commitments — A Special Problem 476 THE GROSS PROFIT METHOD OF ESTIMATING INVENTORY 478 Computation of Gross Profit Percentage 479 Evaluation of Gross Profit Method 481 What Do the Numbers Mean? The Squeeze 481 RETAIL INVENTORY METHOD 482 Retail-Method Concepts 483 Retail Inventory Method with Markups and Markdowns — Conventional Method 483 Special Items Relating to Retail Method 486 Evaluation of Retail Inventory Method 487 PRESENTATION AND ANALYSIS 487 Presentation of Inventories 487 Analysis of Inventories 489 CONVERGENCE CORNER INVENTORIES 491 CHAPTER 10 Acquisition and Disposition of Property, Plant, and Equipment 510 Where Have All the Assets Gone? PROPERTY, PLANT, AND EQUIPMENT 512 ACQUISITION OF PROPERTY, PLANT, AND EQUIPMENT 512 Cost of Land 513 Cost of Buildings 514 Cost of Equipment 514 Self-Constructed Assets 514 Interest Costs During Construction 515 Observations 521 What Do the Numbers Mean? What s in Your Interest? 521 VALUATION OF PROPERTY, PLANT, AND EQUIPMENT 521 Cash Discounts 521 Deferred-Payment Contracts 522 Lump-Sum Purchases 522 Issuance of Shares 523 Exchanges of Non-Monetary Assets 524 What Do the Numbers Mean? About Those Swaps 527 Government Grants 528 COSTS SUBSEQUENT TO ACQUISITION 531 What Do the Numbers Mean? Disconnected 531 Additions 532 Improvements and Replacements 533 Rearrangement and Reinstallation 533 Repairs 534 Summary of Costs Subsequent to Acquisition 534 DISPOSITION OF PROPERTY, PLANT, AND EQUIPMENT 534 Sale of Plant Assets 535 Involuntary Conversion 535 CHAPTER 11 and Depletion 560 Here Come the Write-Offs Depreciation, Impairments, DEPRECIATION-A METHOD OF COST ALLOCATION 562 Factors Involved in the Depreciation Process 562 What Do the Numbers Mean? Alphabet Dupe 564 Methods of Depreciation 564 Component Depreciation 567 Special Depreciation Issues 568 What Do the Numbers Mean? Depreciation Choices 571 IMPAIRMENTS 571 Recognizing Impairments 571 Impairment Illustrations 573 Reversal of Impairment Loss 574 Cash-Generating Units 575 Impairment of Assets to Be Disposed Of 575 DEPLETION 576 Establishing a Depletion Base 576 Write-Off of Resource Cost 578 Estimating Recoverable Reserves 579 What Do the Numbers Mean? Rah-Rah Surprise 579 Liquidating Dividends 580 Presentation on the Financial Statements 580 Contents xvii REVALUATIONS 581 Recognizing Revaluations 581 Revaluation Issues 583 PRESENTATION AND ANALYSIS 583 Presentation of Property, Plant, Equipment, and Mineral Resources 583 Analysis of Property, Plant, and Equipment 585 CONVERGENCE CORNER PROPERTY, PLANT, AND EQUIPMENT 587 APPENDIX 11A REVALUATION OF PROPERTY, PLANT, AND EQUIPMENT 589 REVALUATION OF LAND 589 Revaluation —2010: Valuation Increase 589 Revaluation —2011: Decrease below Historical Cost 590 Revaluation —2012: Recovery of Impairment Loss 591 REVALUATION OF DEPRECIABLE ASSETS 592 Revaluation —2010: Valuation Increase 592 Revaluation —2011: Decrease below Historical Cost 593 Revaluation —2012: Recovery of Impairment Loss 594 CHAPTER 12 Measuring the Intangible Intangible Assets 618 INTANGIBLE ASSET ISSUES 620 Characteristics 620 Valuation 620 Amortization of Intangibles 621 TYPES OF INTANGIBLE ASSETS 623 Marketing-Related Intangible Assets 623 Customer-Related Intangible Assets 624 Artistic-Related Intangible Assets 625 Contract-Related Intangible Assets 625 Technology-Related Intangible Assets 626 What Do the Numbers Mean? The Value of a Secret Formula 627 What Do the Numbers Mean? Patents — Strategic Lifeblood 628 Goodwill 629 IMPAIRMENT OF INTANGIBLE ASSETS 632 Impairment of Limited-Life Intangibles 632 Reversal of Impairment Loss 633 Impairment of Indefinite-Life Intangibles Other Than Goodwill 633 Impairment of Goodwill 634 What Do the Numbers Mean? What? Me Impaired? 635 RESEARCH AND DEVELOPMENT COSTS 635 Identifying R&D Activities 636 Accounting for R&D Activities 637 Costs Similar to R&D Costs 637 Conceptual Questions 639 What Do the Numbers Mean? Branded 640 PRESENTATION OF INTANGIBLES AND RELATED ITEMS 640 Presentation of Intangible Assets 640 Presentation of Research and Development Costs 642 CONVERGENCE CORNER INTANGIBLE ASSETS 643 CHAPTER 13 Current Liabilities, Provisions, and Contingencies 664 Now You See It, Now You Don t SECTION 1 CURRENT LIABILITIES 666 WHAT IS A LIABILITY? 666 WHAT IS A CURRENT LIABILITY? 666 Accounts Payable 667 Notes Payable 667 Current Maturities of Long-Term Debt 669 Short-Term Obligations Expected to Be Refinanced 669 What Do the Numbers Mean? Going, Going, Gone 670 What Do the Numbers Mean? What About That Short-Term Debt? 671 Dividends Payable 671 Customer Advances and Deposits 672 Unearned Revenues 672 What Do the Numbers Mean? Microsoft s Liabilities — Good or Bad? 673 Sales Taxes Payable 673 Income Taxes Payable 674 Employee-Related Liabilities 674 SECTION 2 PROVISIONS 677 RECOGNITION OF A PROVISION 678 Recognition Examples 678 MEASUREMENT OF PROVISIONS 679 Measurement Examples 680 XVIII Contents COMMON TYPES OF PROVISIONS 680 Litigation Provisions 681 Warranty Provisions 682 Premiums and Coupons 684 What Do the Numbers Mean? Frequent Flyers 685 Environmental Provisions 685 Onerous Contract Provisions 687 Restructuring Provisions 688 Self-Insurance 689 DISCLOSURES RELATED TO PROVISIONS 690 SECTION 3 CONTINGENCIES 691 CONTINGENT LIABILITIES 691 CONTINGENT ASSETS 692 SECTION 4 PRESENTATION AND ANALYSIS 692 PRESENTATION OF CURRENT LIABILITIES 692 ANALYSIS OF CURRENT LIABILITIES 693 Current Ratio 693 Acid-Test Ratio 694 CHAPTER 14 Non-Current Liabilities 718 Bonds versus Notes? SECTION 1 BONDS PAYABLE 720 ISSUING BONDS 720 TYPES AND RATINGS OF BONDS 720 What Do the Numbers Mean? All About Bonds 721 VALUATION OF BONDS PAYABLE 722 Bonds Issued at Par 723 Bonds Issued at Discount or Premium 723 What Do the Numbers Mean? How s My Rating? 725 EFFECTIVE-INTEREST METHOD 725 Bonds Issued at a Discount 726 Bonds Issued at a Premium 727 Accruing Interest 728 Bonds Issued Between Interest Dates 729 What Do the Numbers Mean? Your Debt Is Killing My Equity 731 SECTION 2 LONG-TERM NOTES PAYABLE 731 NOTES ISSUED AT FACE VALUE 732 NOTES NOT ISSUED AT FACE VALUE 732 Zero-Interest-Bearing Notes 732 Interest-Bearing Notes 733 SPECIAL NOTES PAYABLE SITUATIONS 734 Notes Issued for Property, Goods, or Services 734 Choice of Interest Rate 735 MORTGAGE NOTES PAYABLE 736 SECTION 3 SPECIAL ISSUES RELATED TO NON-CURRENT LIABILITIES 737 EXTINGUISHMENT OF NON-CURRENT LIABILITIES 737 Extinguishment with Cash before Maturity 738 Extinguishment by Exchanging Assets or Securities 739 Extinguishment with Modification of Terms 740 FAIR VALUE OPTION 742 Fair Value Measurement 742 Fair Value Controversy 742 OFF-BALANCE-SHEET FINANCING 743 Different Forms 743 Rationale 743 What Do the Numbers Mean? Obligated 744 PRESENTATION AND ANALYSIS 745 Presentation of Non-Current Liabilities 745 Analysis of Non-Current Liabilities 747 CONVERGENCE CORNER LIABILITIES 748 COMPANY INDEX I SUBJECT INDEX 1 3
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author	Kieso, Douglas W. Kieso, Donald E. 1936- Weygandt, Jerry J. 1942-
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spelling	Kieso, Douglas W. Verfasser aut Intermediate accounting 1 Douglas W. Kieso ; Donald E. Kieso ; Jerry J. Weygandt. Prep. by Anne Lee Bain New York [u.a.] Wiley 2011 XVIII, 767, 15 S. Ill., zahlr, graph. Darst., Kt. txt rdacontent n rdamedia nc rdacarrier Kieso, Donald E. 1936- Verfasser (DE-588)135963796 aut Weygandt, Jerry J. 1942- Verfasser (DE-588)135963710 aut (DE-604)BV012171691 1 Digitalisierung UB Bamberg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018971155&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Kieso, Douglas W. Kieso, Donald E. 1936- Weygandt, Jerry J. 1942- Intermediate accounting
title	Intermediate accounting
title_auth	Intermediate accounting
title_exact_search	Intermediate accounting
title_full	Intermediate accounting 1 Douglas W. Kieso ; Donald E. Kieso ; Jerry J. Weygandt. Prep. by Anne Lee Bain
title_fullStr	Intermediate accounting 1 Douglas W. Kieso ; Donald E. Kieso ; Jerry J. Weygandt. Prep. by Anne Lee Bain
title_full_unstemmed	Intermediate accounting 1 Douglas W. Kieso ; Donald E. Kieso ; Jerry J. Weygandt. Prep. by Anne Lee Bain
title_short	Intermediate accounting
title_sort	intermediate accounting
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018971155&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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