Tentamen (uitwerkingen)
Intermediate Accounting IFRS 4th edition by Donald E. Kieso
Intermediate Accounting IFRS 4th edition by Donald E. Kieso
[Meer zien]Voorbeeld 10 van de 2581 pagina's
Voorbeeld 10 van de 2581 pagina's
In winkelwagenGekoppeld boek
Titel boek:
Auteur(s):
- Uitgave:
- ISBN:
- Druk:
Voorbeeld van de inhoud
,Intermediate Accounting: IFRSEdition
Fourth Edition
DONALD E. KIESO PhD, CPA
Northern Illinois University DeKalb, Illinois
JERRY J. WEYGANDT PhD, CPA
University of Wisconsin—Madison Madison, Wisconsin
TERRY D. WARFIELD, PhD
University of Wisconsin—Madison Madison, Wisconsin
, DEDICATED TO
Our wives, Donna, Enid, and Mary, for their love, support, and
encouragement
DIRECTOR AND VICE PRESIDENT Michael McDonald
EXECUTIVE EDITOR Emily Marcoux
CONTENT DEVELOPMENT EDITOR Lindsey Myers
EDITORIAL SUPERVISORS Terry Ann Tatro/Nicola Smith
SENIOR DEVELOPMENT AND PRODUCTION MANAGER Ed Brislin
SENIOR PRODUCTION EDITORS Elena Saccaro/Rachel Conrad
DIRECTOR OF MARKETING Karolina Honsa Zarychta
MARKETING MANAGER Jenny Geiler
SENIOR DESIGNER Wendy Lai
ASSISTANT EDITOR Kirsten Loose
EDITORIAL ASSISTANT Natalie Munoz
COVER IMAGE © Elymas / Shutterstock
(BACKCOVER) © Hero Images/Getty Images
Copyright © 2020 John Wiley & Sons, Inc. All rights reserved. No part of this publication may
be reproduced, stored in a retrieval system or transmitted in any form or by any means,
electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted
under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior
written permission of the Publisher, or authorization through payment of the appropriate per-
copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923,
website www.copyright.com. Requests to the Publisher for permission should be addressed to
the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-
5774, (201)748-6011, fax (201)748-6008, website http://www.wiley.com/go/permissions.
To order books or for customer service, please call 1-800-CALL WILEY (225-5945).
ISBN-13 978-1-119503682
,Table of Contents
Cover
Title Page
DEDICATED TO
Copyright
From the Authors
About the Authors
New to This Edition
Proven Pedagogical Framework
Acknowledgments
CHAPTER 1: Financial Reporting and Accounting Standards
Global Markets
Objective of Financial Reporting
Standard-Setting Organizations
Financial Reporting Challenges
Review and Practice
Global Accounting Insights
CHAPTER 2: Conceptual Framework for Financial Reporting
Conceptual Framework
Fundamental Concepts
Assumptions
Measurement, Recognition, and Disclosure Concepts
Review and Practice
Global Accounting Insights
CHAPTER 3: The Accounting Information System
Accounting Information System
, Record and Summarize Basic Transactions
Identify and Prepare Adjusting Entries
Preparing Financial Statements
Financial Statements for a Merchandising Company
APPENDIX 3A: Cash-Basis Accounting versus Accrual-
Basis Accounting
Conversion from Cash Basis to Accrual Basis
Theoretical Weaknesses of the Cash Basis
APPENDIX 3B: Using Reversing Entries
Illustration of Reversing Entries—Accruals
Illustration of Reversing Entries—Deferrals
Summary of Reversing Entries
APPENDIX 3C: Using a Worksheet: The Accounting Cycle
Revisited
Worksheet Columns
Preparing Financial Statements from a Worksheet
Review and Practice
Global Accounting Insights
CHAPTER 4: Income Statement and Related Information
Income Statement
Content and Format of the Income Statement
Reporting Various Income Items
Accounting Changes and Errors
Related Equity Statements
Review and Practice
Global Accounting Insights
CHAPTER 5: Statement of Financial Position and Statement of
Cash Flows
Statement of Financial Position
, Preparation of the Statement of Financial Position
Statement of Cash Flows
Additional Information
APPENDIX 5A: Ratio Analysis—A Reference
Using Ratios to Analyze Performance
Review and Practice
Global Accounting Insights
CHAPTER 6: Accounting and the Time Value of Money
Basic Time Value Concepts
Single-Sum Problems
Annuities (Future Value)
Annuities (Present Value)
Other Time Value of Money Issues
Review and Practice
CHAPTER 7: Cash and Receivables
Cash
Receivables
Valuation of Accounts Receivable
Notes Receivable
Other Issues Related to Receivables
APPENDIX 7A: Cash Controls
Using Bank Accounts
The Imprest Petty Cash System
Physical Protection of Cash Balances
Reconciliation of Bank Balances
Review and Practice
Global Accounting Insights
CHAPTER 8: Valuation of Inventories: A Cost-Basis Approach
, Inventory Issues
Goods and Costs Included in Inventory
Which Cost Flow Assumption to Adopt?
Effect of Inventory Errors
APPENDIX 8A: LIFO Cost Flow Assumption
Last-In, First-Out (LIFO)
Inventory Valuation Methods—Summary Analysis
Review and Practice
CHAPTER 9: Inventories: Additional Valuation Issues
Lower-of-Cost-or-Net Realizable Value (LCNRV)
Valuation Bases
The Gross Profit Method of Estimating Inventory
Retail Inventory Method
Presentation and Analysis
Review and Practice
Global Accounting Insights
CHAPTER 10: Acquisition and Disposition of Property, Plant,
and Equipment
Property, Plant, and Equipment
Borrowing Costs During Construction
Valuation of Property, Plant, and Equipment
Costs Subsequent to Acquisition
Disposition of Property, Plant, and Equipment
Review and Practice
CHAPTER 11: Depreciation, Impairments, and Depletion
Depreciation—A Method of Cost Allocation
Other Depreciation Issues
Impairments
, Depletion
Revaluations
Presentation and Analysis
APPENDIX 11A: Revaluation of Property, Plant, and
Equipment
Revaluation of Land
Revaluation of Depreciable Assets
Review and Practice
Global Accounting Insights
CHAPTER 12: Intangible Assets
Intangible Asset Issues
Types of Intangible Assets
Goodwill
Impairment and Presentation of Intangible Assets
Research and Development Costs
Review and Practice
Global Accounting Insights
CHAPTER 13: Current Liabilities, Provisions, and
Contingencies
Current Liabilities
Provisions
Contingencies
Presentation and Analysis
Review and Practice
CHAPTER 14: Non-Current Liabilities
Bonds Payable
Long-Term Notes Payable
Extinguishment of Non-Current Liabilities
Presentation and Analysis
, Review and Practice
Global Accounting Insights
CHAPTER 15: Equity
Corporate Capital
Reacquisition of Shares
Dividend Policy
Presentation and Analysis of Equity
APPENDIX 15A: Dividend Preferences and Book Value per
Share
Dividend Preferences
Book Value per Share
Review and Practice
Global Accounting Insights
CHAPTER 16: Dilutive Securities and Earnings per Share
Dilutive Securities
Share Warrants
Share Compensation Plans
Basic Earnings per Share
Diluted Earnings per Share
APPENDIX 16A: Accounting for Share-Appreciation Rights
SARs—Share-Based Equity Awards
SARs—Share-Based Liability Awards
Share-Appreciation Rights Example
APPENDIX 16B: Comprehensive Earnings per Share
Example
Diluted Earnings Per Share
Review and Practice
Global Accounting Insights
CHAPTER 17: Investments
, Debt Investments
Equity Investments
Other Reporting Issues
APPENDIX 17A: Accounting for Derivative Instruments
Defining Derivatives
Who Uses Derivatives, and Why?
Basic Principles in Accounting for Derivatives
Derivatives Used for Hedging
Other Reporting Issues
Comprehensive Hedge Accounting Example
Controversy and Concluding Remarks
APPENDIX 17B: Fair Value Disclosures
Disclosure of Fair Value Information: Financial
Instruments
Disclosure of Fair Values: Impaired Assets or
Liabilities
Conclusion
Review and Practice
Global Accounting Insights
CHAPTER 18: Revenue Recognition
Fundamentals of Revenue Recognition
The Five-Step Process Revisited
Accounting for Revenue Recognition Issues
Presentation and Disclosure
APPENDIX 18A: Long-Term Construction Contracts
Revenue Recognition over Time
APPENDIX 18B: Revenue Recognition for Franchises
Franchise Accounting
Recognition of Franchise Rights Revenue over Time
Voordelen van het kopen van samenvattingen bij Stuvia op een rij:
√ Verzekerd van kwaliteit door reviews
Stuvia-klanten hebben meer dan 700.000 samenvattingen beoordeeld. Zo weet je zeker dat je de beste documenten koopt!
Snel en makkelijk kopen
Je betaalt supersnel en eenmalig met iDeal, Bancontact of creditcard voor de samenvatting. Zonder lidmaatschap.
Focus op de essentie
Samenvattingen worden geschreven voor en door anderen. Daarom zijn de samenvattingen altijd betrouwbaar en actueel. Zo kom je snel tot de kern!
Veelgestelde vragen
Wat krijg ik als ik dit document koop?
Je krijgt een PDF, die direct beschikbaar is na je aankoop. Het gekochte document is altijd, overal en oneindig toegankelijk via je profiel.
Tevredenheidsgarantie: hoe werkt dat?
Onze tevredenheidsgarantie zorgt ervoor dat je altijd een studiedocument vindt dat goed bij je past. Je vult een formulier in en onze klantenservice regelt de rest.
Van wie koop ik deze samenvatting?
Stuvia is een marktplaats, je koop dit document dus niet van ons, maar van verkoper NURSINGPRO001. Stuvia faciliteert de betaling aan de verkoper.
Zit ik meteen vast aan een abonnement?
Nee, je koopt alleen deze samenvatting voor $30.49. Je zit daarna nergens aan vast.
Is Stuvia te vertrouwen?
4,6 sterren op Google & Trustpilot (+1000 reviews)
Afgelopen 30 dagen zijn er 78998 samenvattingen verkocht
Opgericht in 2010, al 14 jaar dé plek om samenvattingen te kopen