Verfügbarkeit: Intermediate accounting | Technische Universität München

Intermediate accounting: 2

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Bibliographische Detailangaben
Beteiligte Personen:	Kieso, Douglas W. (VerfasserIn), Kieso, Donald E. 1936- (VerfasserIn), Weygandt, Jerry J. 1942- (VerfasserIn)
Format:	Buch
Sprache:	Englisch
Veröffentlicht:	New York [u.a.] Wiley 2011
Schlagwörter:	Accounting
Links:	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018971190&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Umfang:	XIX, 769 - 1383, 10 S.
ISBN:	9780470616314

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Datensatz im Suchindex

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adam_text	BRIEF CONTENTS CHAPTER 15 Equity 768 CHAPTER 21 Accounting for Leases 1118 CHAPTER 16 Earnings per Share 820 Dilutive Securities and Щ]\|£ЦЩЦЩ2я Accounting Changes and Error Analysis 1184 CHAPTER 17 CHAPTER 18 CHAPTER 19 Income Taxes 1010 Investments 880 Revenue 952 Accounting for CHAPTER 23 Statement of Cash Flows 1240 CHAPTER 24 Presentation and Disclosure in Financial Reporting 1312 CHAPTER 20 Accounting for Pensions and Postretirement Benefits 1066 XIII CONTENTS CHAPTER 15 It s a Global Market 768 Equity 768 THE CORPORATE FORM OF ORGANIZATION 770 Corporate Law 770 Share System 770 Variety of Ownership Interests 771 What Do the Numbers Mean? A Class (B) Act 771 EQUITY 772 Issuance of Shares 773 What Do the Numbers Mean? The Case of the Disappearing Receivable 777 Reacquisition of Shares 777 What Do the Numbers Mean? Signals to Buy? 778 What Do the Numbers Mean? Not So Good Anymore 781 PREFERENCE SHARES 781 Features of Preference Shares 782 Accounting for and Reporting Preference Shares 783 DIVIDEND POLICY 783 Financial Condition and Dividend Distributions 784 Types of Dividends 785 Share Split 788 Disclosure of Restrictions on Retained Earnings 791 What Do the Numbers Mean? Dividends Down, Dividends Up? 792 PRESENTATION AND ANALYSIS OF EQUITY 792 Presentation of Equity 792 Analysis 794 CONVERGENCE CORNER EQUITY 796 APPENDIX ISA DIVIDEND PREFERENCES AND BOOK VALUE PER SHARE 798 Dividend Preferences 798 Book Value per Share 799 CHAPTER 16 Dilutive Securities and Earnings per Share 820 Kicking the Habit 820 SECTION 1 DILUTIVE SECURITIES AND COMPENSATION PLANS 822 DEBT AND EQUITY 822 CONVERTIBLE DEBT 822 Accounting for Convertible Debt 823 Induced Conversions 827 CONVERTIBLE PREFERENCE SHARES 827 What Do the Numbers Mean? How Low Can You Go? 828 SHARE WARRANTS 828 Share Warrants Issued with Other Securities 829 Rights to Subscribe to Additional Shares 830 Share Compensation Plans 830 ACCOUNTING FOR SHARE COMPENSATION 832 Share-Option Plans 832 Restricted Shares 834 Employee Share-Purchase Plans 836 Disclosure of Compensation Plans 836 Debate over Share-Option Accounting 838 SECTION 2 COMPUTING EARNINGS PER SHARE 838 EARNINGS PER SHARE-SIMPLE CAPITAL STRUCTURE 839 Preference Share Dividends 839 Weighted-Average Number of Shares Outstanding 840 Comprehensive Example 842 EARNINGS PER SHARE-COMPLEX CAPITAL STRUCTURE 843 Diluted EPS — Convertible Securities 844 Diluted EPS — Options and Warrants 845 Contingently Issuable Shares 846 Antidilution Revisited 847 EPS Presentation and Disclosure 848 Summary of EPS Computation 849 CONVERGENCE CORNER DILUTIVE SECURITIES AND EARNINGS PER SHARE 851 XIV Contents XV APPENDIX 16A ACCOUNTING FOR SHARE- APPRECIATION RIGHTS 853 SARS-SHARE-BASED EQUITY AWARDS 853 SARS-SHARE-BASED LIABILITY AWARDS 853 SHARE-APPRECIATION RIGHTS EXAMPLE 854 APPENDIX 16B COMPREHENSIVE EARNINGS PER SHARE EXAMPLE 85s DILUTED EARNINGS PER SHARE 857 Investments 880 CHAPTER 17 What to Do? 880 ACCOUNTING FOR FINANCIAL ASSETS 882 Measurement Basis — A Closer Look 882 SECTION 1 DEBT INVESTMENTS 883 DEBT INVESTMENTS-AMORTIZED COST 883 Example: Debt Investment at Amortized Cost 883 DEBT IN VESTMENTS -FAI R VALUE 886 Example: Debt Investment at Fair Value (Single Security) 886 What Do the Numbers Mean? What Is Fair Value? 888 Example: Debt Investment at Fair Value (Portfolio) 889 Sale of Debt Investments 889 Financial Statement Presentation 890 FAIR VALUE OPTION 891 SUMMARY OF DEBT INVESTMENT ACCOUNTING 891 SECTION 2 EQUITY INVESTMENTS 892 EQUITY INVESTMENTS AT FAIR VALUE 893 Example: Equity Investment (Income) 893 Example: Equity Investment (ОСІ) 895 EQUITY METHOD 897 Example: Equity Method 898 CONSOLIDATION 899 What Do the Numbers Mean? Who s in Control Here? 900 SECTION 3 OTHER REPORTING ISSUES 900 IMPAIRMENT OF VALUE 900 Example: Impairment Loss 901 Recovery of Impairment Loss 902 TRANSFERS BETWEEN CATEGORIES 902 МШЕ CONTROVERSY 902 Measurement Based on Business Model 903 Gains Trading 903 Liabilities Not Fairly Valued 903 Fair Values — Final Comment 903 SUMMARY OF REPORTING TREATMENT OF INVESTMENTS 904 CONVERGENCE CORNER INVESTMENTS 905 APPENDIX 17 A RECLASSIFICATION ADJUSTMENTS 907 COMPREHENSIVE EXAMPLE 908 APPENDIX 17B ACCOUNTING FOR DERIVATIVE INSTRUMENTS 910 DEFINING DERIVATIVES 910 WHO USES DERIVATIVES, AND WHY? 911 Producers and Consumers 911 Speculators and Arbitrageurs 912 BASIC PRINCIPLES IN ACCOUNTING FOR DERIVATIVES 913 Example: Derivative Financial Instrument (Speculation) 913 Differences between Traditional and Derivative Financial Instruments 916 DERIVATIVES USED FOR HEDGING 916 What Do the Numbers Mean? Risky Business 917 Fair Value Hedge 917 Cash How Hedge 920 OTHER REPORTING ISSUES 922 Embedded Derivatives 922 Qualifying Hedge Criteria 922 Summary of Derivatives Accounting 923 COMPREHENSIVE HEDGE ACCOUNTING EXAMPLE 924 Fair Value Hedge 925 Financial Statement Presentation of an Interest Rate Swap 926 CONTROVERSY AND CONCLUDING REMARKS 927 XVI Contents CHAPTER 18 It s Back 952 Revenue 952 CURRENT ENVIRONMENT 954 Guidelines for Revenue Recognition 954 Departure from the Sale Basis 955 What Do the Numbers Mean? Liability or Revenue? 956 REVENUE RECOGNITION AT POINT OF SALE 956 Measurement of Sales Revenue 956 Recognition of Sales Revenue 958 What Do the Numbers Mean? Grossed Out 963 Summary 965 What Do the Numbers Mean? No Take-Backs 965 LONG-TERM CONTRACTS (CONSTRUCTION) 966 Percentage-of-Completion Method 967 Cost-Recovery (Zero-Profit) Method 972 Long-Term Contract Losses 974 Disclosures in Financial Statements 977 OTHER REVENUE RECOGNITION ISSUES 977 Service Contracts 977 Multiple-Deliverable Arrangements 980 Other Revenue Situations 983 Summary of Revenue Recognition Methods 983 CONVERGENCE CORNER REVENUE 985 APPENDIX 18A REVENUE RECOGNITION FOR FRANCHISE TRANSACTIONS 987 FRANCHISES 987 Initial Franchise Fees 988 Continuing Franchise Fees 989 CHAPTER 19 Taxes 1010 Safe (Tax) Haven? 1010 Accounting for Income FUNDAMENTALS OF ACCOUNTING FOR INCOME TAXES 1012 Future Taxable Amounts and Deferred Taxes 1013 Future Deductible Amounts and Deferred Taxes 1017 What Do the Numbers Mean? Real Assets 1019 Income Statement Presentation 1020 Specific Differences 1021 Tax Rate Considerations 1024 What Do the Numbers Mean? Global Tax Rates 1025 ACCOUNTING FOR NET OPERATING LOSSES 1026 Loss Carryback 1026 Loss Carryforward 1026 Loss Carryback Example 1027 Loss Carryforward Example 1027 FINANCIAL STATEMENT PRESENTATION 1031 Statement of Financial Position 1031 Income Statement 1032 Tax Reconciliation 1034 REVIEW OF THE ASSET-LIABILITY METHOD CONVERGENCE CORNER INCOME TAXES 1038 APPENDIX 19A COMPREHENSIVE EXAMPLE OF INTERPERIOD TAX ALLOCATION 1040 FIRST YEAR-2010 1040 Taxable Income and Income Tax Payable —2010 1041 Computing Deferred Income Taxes — End of 2010 1041 Deferred Tax Expense (Benefit) and the Journal Entry to Record Income Taxes —2010 1042 Financial Statement Presentation —2010 1043 ___________ Taxable Income and Income Tax Payable— 2011 1045 Computing Deferred Income Taxes—End of 2011 1045 Deferred Tax Expense (Benefit) and the Journal Entry to Record Income Taxes —2011 1046 Financial Statement Presentation —2011 1046 CHAPTER 20 Accounting for Pensions and Postretirement Benefits 1066 Pension Peril 1066 NATURE OF PENSION PLANS 1068 Defined Contribution Plan 1069 Defined Benefit Plan 1069 What Do the Numbers Mean? Which Plan Is Right for You? 1070 The Role of Actuaries in Pension Accounting 1070 ACCOUNTING FOR PENSIONS 1071 Alternative Measures of the Liability 1071 Components of Pension Expense 1072 USING A PENSION WORKSHEET 1075 2011 Entries and Worksheet 1076 Amortization of Past Service Cost (PSC) 1077 Contents XVII 2012 Entries and Worksheet 1078 Gain or Loss 1079 2013 Entries and Worksheet 1083 Immediate Recognition of Actuarial Gains and Losses 1084 What Do the Numbers Mean? Personal Pension Planning 1085 REPORTING PENSION PLANS IN FINANCIAL STATEMENTS 1086 Within the Financial Statements 1086 Within the Notes to the Financial Statements 1086 2014 Entries and Worksheet — A Comprehensive Example 1089 Special Issues 1091 Concluding Observations 1093 CONVERGENCE CORNER POSTRETIREMENT BENEFITS 1094 CHAPTER 21 Accounting for Leases m8 More Companies Ask, Why Buy? 1118 THE LEASING ENVIRONMENT 1120 Who Are the Players? 1121 Advantages of Leasing 1122 What Do the Numbers Mean? Off-Balance-Sheet Financing 1123 Conceptual Nature of a Lease 1123 ACCOUNTING BY THE LESSEE 1124 Capitalization Criteria 1125 Asset and Liability Accounted for Differently П28 Finance Lease Method (Lessee) 1129 Operating Method (Lessee) 1131 Comparison of Finance Lease with Operating Lease 1132 What Do the Numbers Mean? Are You Liable? 1133 ACCOUNTING BY THE LESSOR 1134 Economics of Leasing 1135 Classification of Leases by the Lessor 1135 Direct-Financing Method (Lessor) 1136 Operating Method (Lessor) 1138 SPECIAL ACCOUNTING PROBLEMS 1139 Residual Values 1139 Sales-Type Leases (Lessor) 1144 What Do the Numbers Mean? Xerox Takes on the SEC 1147 Bargain-Purchase Option (Lessee) 1147 Initial Direct Costs (Lessor) 1148 Current versus Non-Current 1148 Disclosing Lease Data 1149 LEASE ACCOUNTING-UNRESOLVED PROBLEMS 1151 What Do the Numbers Mean? Swap Meet 1153 CONVERGENCE CORNER LEASE ACCOUNTING 1154 APPENDIX 21k EXAMPLES OF LEASE ARRANGEMENTS 1156 EXAMPLE 1: HARMON, INC. 1156 EXAMPLE 2: ARDEN S OVEN CO. 1158 EXAMPLE 3: MENDOTA TRUCK CO. 1158 EXAMPLE 4: APPLELAND COMPUTER 1159 APPENDIX 21B SALE-LEASEBACKS 1160 DETERMINING ASSET USE uď, Lessee π 6i Lessor 11 6i SALE-LEASEBACK EXAMPLE 1161 CHAPTER 22 Accounting Changes and Error Analysis 1184 Needed: Valid Comparisons 1184 SECTION 1 ACCOUNTING CHANGES 1186 CHANGES IN ACCOUNTING POLICY 1186 What Do the Numbers Mean? Quite a Change 1188 Retrospective Accounting Change Approach 1188 Impracticability 1197 CHANGES IN ACCOUNTING ESTIMATE 1198 Prospective Reporting 1198 Disclosures 1200 CORRECTION OF ERRORS 1200 Example of Error Correction 1201 What Do the Numbers Mean? Guard the Financial Statements! 1204 SUMMARY OF ACCOUNTING CHANGES AND CORRECTION OF ERRORS 1204 MOTIVATIONS FOR CHANGE OF ACCOUNTING POLICY 1205 SECTION 2 ERROR ANALYSIS 1207 STATEMENT OF FINANCIAL POSITION ERRORS 1207 INCOME STATEMENT ERRORS 1207 XVIII Contents STATEMENT OF FINANCIAL POSITION AND INCOME STATEMENT ERRORS 1208 Counterbalancing Errors 1208 Non-Counterbalancing Errors 1210 COMPREHENSIVE EXAMPLE: NUMEROUS ERRORS 1211 PREPARATION OF FINANCIAL STATEMENTS WITH ERROR CORRECTIONS 1213 CONVERGENCE CORNER ACCOUNTING CHANGES AND ERRORS 1215 CHAPTER 23 Statement of Cash Flows 1240 Don t Take Cash Flows for Granted 1240 SECTION 1 PREPARATION OF THE STATEMENT OF CASH FLOWS 1242 USEFULNESS OF THE STATEMENT OF CASH FLOWS 1242 CLASSIFICATION OF CASH FLOWS 1243 CASH AND CASH EQUIVALENTS 1244 What Do the Numbers Mean? How s My Cash Flow? 1245 FORMAT OF THE STATEMENT OF CASH FLOWS 1245 STEPS IN PREPARATION 1246 FIRST EXAMPLE-2010 1247 Step 1: Determine the Change in Cash 1247 Step 2: Determine Net Cash Flow from Operating Activities 1248 What Do The Numbers Mean? Pumping Up Cash 1250 Step 3: Determine Net Cash Flows from Investing and Financing Activities 1250 SECOND EXAMPLE--2011 i251 Step 1: Determine the Change in Cash 1252 Step 2: Determine Net Cash Flow from Operating Activities — Indirect Method 1252 Step 3: Determine Net Cash Flows from Investing and Financing Activities 1253 Statement of Cash Flows —2011 1254 THIRD EXAMPLE-2012 1254 Step 1: Determine the Change in Cash 1254 Step 2: Determine Net Cash Flow from Operating Activities — Indirect Method 1255 Step 3: Determine Net Cash Flows from Investing and Financing Activities 1256 Statement of Cash Flows— 2012 1257 SOURCES OF INFORMATION FOR THE STATEMENT OF CASH FLOWS 1258 NET CASH FLOW FROM OPERATING ACTIVITIES- INDIRECT VERSUS DIRECT METHOD 1258 Indirect Method 1258 Direct Method — An Example 1259 Direct versus Indirect Controversy 1263 What Do the Numbers Mean? Not What It Seems 1264 SECTION 2 SPECIAL PROBLEMS IN STATEMENT PREPARATION 1264 ADJUSTMENTS TO NET INCOME 1265 Depreciation and Amortization 1265 Postretirement Benefit Costs 1265 Change in Deferred Income Taxes 1265 Equity Method of Accounting 1265 Losses and Gains 1265 Share-Based Compensation 1266 ACCOUNTS RECEIVABLE (NET) 1267 Indirect Method 1268 Direct Method 1268 OTHER WORKING CAPITAL CHANGES 1269 NET LOSS 1269 DISCLOSURES 1270 Significant Non-Cash Transactions 1270 Special Disclosures 1271 What Do the Numbers Mean? Cash Flow Tool 1272 SECTION 3 USE OF A WORKSHEET 1273 PREPARATION OF THE WORKSHEET 1274 ANALYSIS OF TRANSACTIONS 1274 Change in Retained Earnings 1274 Accounts Receivable (Net) 1277 Inventories 1277 Prepaid Expenses 1277 Equity Investment in Porter Co. (Equity Method) 1277 Land 1277 Equipment and Accumulated Depreciation — Equipment 1278 Building Depreciation and Amortization of Trademark 1278 Contents XIX Other Non-Cash Charges or Credits 1279 Share Capital — Ordinary and Related Accounts 1279 Final Reconciling Entry 1279 PREPARATION OF FINAL STATEMENT 1281 CONVERGENCE CORNER STATEMENT OF CASH FLOWS 1282 CHAPTER 24 Presentation and Disclosure in Financial Reporting 1312 High-Quality Financial Reporting — Always in Fashion 1312 FULL DISCLOSURE PRINCIPLE 1314 Increase in Reporting Requirements 1315 Differential Disclosure 1315 What Do the Numbers Mean? The Heart of the Matter 1316 NOTES TO THE FINANCIAL STATEMENTS 1316 Accounting Policies 1317 Common Notes 1319 What Do the Numbers Mean? Footnote Secrets 1321 DISCLOSURE ISSUES 1321 Disclosure of Special Transactions or Events 1321 Events after the Reporting Period (Subsequent Events) 1323 Reporting for Diversified (Conglomerate) Companies 1325 Interim Reports 1330 What Do the Numbers Mean? Disclosure Overload? 1334 AUDITOR S AND MANAGEMENT S REPORTS 1335 Auditor s Report 1335 Management s Reports 1338 CURRENT REPORTING ISSUES 441 Reporting on Financial Forecasts and Projections 1341 Internet Financial Reporting 1343 What Do the Numbers Mean? New Formats, New Disclosure 1344 Fraudulent Financial Reporting 1344 Criteria for Making Accounting and Reporting Choices 1347 CONVERGENCE CORNER DISCLOSURE 1348 APPENDIX 24A BASIC FINANCIAL STATEMENT ANALYSIS 1350 PERSPECTIVE ON FINANCIAL STATEMENT ANALYSIS 1350 RATIO ANALYSIS 1351 Limitations of Ratio Analysis 1352 COMPARATIVE ANALYSIS 1354 PERCENTAGE (COMMON-SIZE) ANALYSIS 1355 APPENDIX 24B FIRST-TIME ADOPTION OF IFRS 1357 GENERAL GUIDELINES 1357 Relevant Dates 1357 IMPLEMENTATION STEPS 1358 ~ Opening IFRS Statement of Financial Position 1358 Exemptions from Retrospective Treatment 1359 Presentation and Disclosure 1361 SUMMARY 1362 COMPANY INDEX 1-1 SUBJECT INDEX 1-3
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author	Kieso, Douglas W. Kieso, Donald E. 1936- Weygandt, Jerry J. 1942-
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discipline	Wirtschaftswissenschaften
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spellingShingle	Kieso, Douglas W. Kieso, Donald E. 1936- Weygandt, Jerry J. 1942- Intermediate accounting Accounting
title	Intermediate accounting
title_auth	Intermediate accounting
title_exact_search	Intermediate accounting
title_full	Intermediate accounting 2 Douglas W. Kieso ; Donald E. Kieso ; Jerry J. Weygandt. Prep. by Anne Lee Bain
title_fullStr	Intermediate accounting 2 Douglas W. Kieso ; Donald E. Kieso ; Jerry J. Weygandt. Prep. by Anne Lee Bain
title_full_unstemmed	Intermediate accounting 2 Douglas W. Kieso ; Donald E. Kieso ; Jerry J. Weygandt. Prep. by Anne Lee Bain
title_short	Intermediate accounting
title_sort	intermediate accounting
topic	Accounting
topic_facet	Accounting
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018971190&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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