Intermediate accounting:
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Boston, Mass. [u.a.]
Pearson
2016
|
| Edition: | 1. ed. |
| Series: | Always learning
|
| Subjects: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028327903&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Physical Description: | XXXIV, 1341, 46 S. |
| ISBN: | 9780132162302 013216230X |
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| adam_text | Titel: Intermediate accounting
Autor: Gordon, Elizabeth A
Jahr: 2016
Contents
Preface xxiv
CHAPTER 1
The Financial Reporting Environment 1
Introduction 1
Overview of Financial Reporting 2
Financial Information 2
Economic Entity 4
Financial Statement User Groups 4
Other Parties Involved in the Preparation and Use of
Financial Information 6
Legal, Economic, Political, and Social Environment 7
Role of Standard Setters 8
Convergence Status 8
The Importance of Understanding International
Accounting Standards 8
The Standard-Setting Process 9
Standard Setting 9
IFRS Standard Setting 12
History of Global Standard Setting: IFRS 12
Interview: Daniel J. Noll, AICPA 13
The Global Standard-Setting Structure:
IFRS 14
Standard-Setting Process: IFRS 15
Standard Setting as a Political Process 15
Trends in Standard Setting 15
Rules- versus Principles-Based Standards 16
Asset/Liability Approach 17
Fair Value Measurements 17
Summary by Learning Goal 18
Questions
Brief Exercises . Exercises 19-21
CHAPTER 2
Financial ReportingTheory 23
Introduction 23
Overview of the Conceptual Framework 24
Conceptual Framework Components 24
Conceptual Framework: IFRS 25
The Objective of Financial Reporting 25
Interview: Paul Pacter, IASB 27
The Qualitative Characteristics
of Financial Information 28
Fundamental Characteristics 28
Enhancing Characteristics 30
Cost Constraint 30
Elements of Financial Reporting 32
Elements 32
Elements: IFRS 35
Principles of Recognition
and Measurement 36
General Recognition Principles 36
Revenue and Expense Recognition 37
Bases of Measurement 38
Recognition and Measurement: IFRS 40
Cash versus Accrual Accounting 41
Assumptions in Financial Reporting 42
Going Concern Concept 43
Business or Economic Entity Concept 43
Monetary Unit Assumption 43
Periodicity Assumption 43
Assumptions in Financial Reporting: IFRS 43
Summary by Learning Goal 44
Questions
Brief Exercises . Exercises 46-51
CHAPTER 3
Judgment and Applied Financial
Accounting Research 53
Introduction 53
The Importance and Prevalence of Judgment in Financial
Reporting 54
Judgment and the Accountant 54
Judgment: Use and Abuse 54
Judgment and Financial Statement
Comparisons 55
The Role of Assumptions and Estimates 55
Assumptions and Estimates in the Financial
Statements 55
Judgment-Related Disclosures 55
Key Judgment Areas in Practice 57
Judgment Obstacles in Preparing Financial
Information 60
Factors Influencing Management Behavior 60
Cognitive Biases 61
Complexity of the Business Environment
and Transactions 61
Authoritative Literature Used in Applied Financial
Accounting Research 62
Authoritative Literature 62
Authoritative Literature: IFRS 65
Basis for Conclusions 65
Interview: Robert Herz, FASB 66
Steps in the Applied Financial Accounting Research
Process 67
Step 1: Establish and Understand the Facts 67
Step 2: Identify the Issue 67
Step 3: Search the Authoritative Literature 67
Step 4: Evaluate the Results of the Search 68
Step 5: Develop Conclusions 68
Step 6: Communicate the Results
of the Research 68
Applying the Research Process 68
Summary by Learning Goal 73
Questions
Brief Exercises » Exercises 75-78
Cases
Judgment Cases 79 • Surfing the Standards Cases 80 •
Basis for Conclusions Cases 81
Appendix A: Structure of U.S. GAAP Codification 82
Topics in the Codification 82
Selected Subtopics in the Codification 84
Sections in the Codification 84
Appendix B: IFRS Standards 85
IFRS Current Standards and Interpretations 85
CHAPTER 4
Review of the Accounting Cycle 87
Introduction 87
The Accounting Cycle 88
Analyze the Transaction 88
The Accounting Equation 89
Journalize the Transactions 93
Accounts 94
Debits and Credits: A Review 95
Journal Entries 95
Post to the General Ledger 97
The T-Account 100
Prepare the Unadjusted Trial Balance 101
Prepare Adjusting Journal Entries 102
Cash versus Accrual Bases of Accounting 102
Deferrals 102
Accruals 106
Prepare the Adjusted Trial Balance 109
Prepare Financial Statements 111
Close Temporary Accounts 113
Prepare Post-Closing Trial Balance 114
Comprehensive Example 115
Interview: John Foristall, ShoeBuy 128
Summary by Learning Goal 129
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 132-146
Appendix A: Alternative Treatment of Deferred Revenues
and Expenses 147
Appendix B: Using a Worksheet 149
Appendix C: Reversing Entries 156
CHAPTER 5
Statements of Net Income
and Comprehensive Income 159
Introduction 159
Overview of the Income Statements 160
Income Statement Terminology 160
Reporting Income 161
CONCEPTUAL FRAMEWORK CONNECTION:
Usefulness and Limitations of the Income
Statements 161
Earnings Quality 162
Permanent and Transitory Earnings 162
JUDGMENTS IN ACCOUNTING: Earnings
Management 162
Statement of Net Income Elements
and Classifications 164
Statement of Net Income Elements 164
Statement of Net Income Classifications 165
Statement of Net Income Presentation 166
Multiple-Step Net Income Statement 166
Condensed Statement of Net Income 167
Single-Step Statement of Net Income 169
Statement of Net Income Presentation: IFRS 171
Income from Continuing Operations 172
Operating Income 174
Non-Operating Income 174
Income Tax Provision 175
Discontinued Operations 175
Characteristics of a Discontinued Operation 175
Discontinued Operations Reporting Requirements 176
Discontinued Operations: IFRS 179
Net Income, Noncontrolling Interest and Earnings
per Share 181
The Statement of Comprehensive Income 181
Statement of Comprehensive Income Elements 182
Statement of Comprehensive Income Elements: IFRS 182
Statement of Comprehensive Income Format 182
The Statement of Stockholders Equity 185
Stockholders Equity Requirements 185
Statement of Stockholders Equity Accounts 185
Interview: GregTierney, MillerCoors, LLC 186
Summary by Learning Goal 190
Questions
Multiple-Choice Questions Becker Professional
Education* . Brief Exercises • Exercises «
Problems 194-210
Cases
Judgment Cases 211 • Financial Statement Analysis
Cases 212 • Surfing the Standards Cases 213 •
Basis for Conclusions Cases 214
Appendix A: Financial Statement Analysis 215
The Importance of Financial Statement Analysis 215
Horizontal Analysis and Vertical Analysis of Financial
Statements 215
Appendix B: Profitability Analysis 218
Profitability 219
CHAPTER 6
Statements of Financial Position
and Cash Flows and the Annual
Report 223
Introduction 223
The Statement of Financial Position 224
CONCEPTUAL FRAMEWORK CONNECTION:
Usefulness and Limitations of the Balance Sheet 224
Balance Sheet Classifications 225
Assets 226
Liabilities 227
Stockholders Equity 228
IFRS Balance Sheet Classification 229
Balance Sheet Presentation and Format 229
Asset Presentation 229
Liabilities Presentation 230
Balance Sheet Format 230
Balance Sheet Presentation: IFRS 232
Judgment and the Balance Sheet 232
The Statement of Cash Flows 232
CONCEPTUAL FRAMEWORK CONNECTION: Purpose
of the Statement of Cash Flows 234
Statement of Cash Flow Classifications 234
Classification of Dividends, Interest, and Taxes:
IFRS 237
Format for Cash Flows from Operating
Activities 237
Financial Statement Articulation 240
Notes to the Financial Statements 243
CONCEPTUAL FRAMEWORK CONNECTION: Notes
to the Financial Statements 244
Interview: Michael Cohen, CohnReznick 249
The Annual Report 250
Letter to the Shareholders 250
Financial Summary 250
Management Discussion and Analysis 251
Auditors Report 251
Letters from Management 252
Board of Directors 253
Summary by Learning Goal 253
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 257-279
Cases
Judgment Cases 280 « Financial Statement
Analysis Case 281 • Surfing the Standards 282 .
Basis for Conclusions 284
Appendix A: Overview of the Preparation of the
Statement of Cash Flows 286
Reporting Cash Flows from Operating Activities:
Indirect Method 286
Reporting Cash Flows from Operating Activities: Direct
Method 289
Reporting Cash Flows from Investing and Financing
Activities 293
Appendix B: Liquidity and Solvency Analysis 295
Liquidity 295
Solvency 296
DuPont Analysis 298
CHAPTER 7
Accounting and theTime Value
of Money 301
Introduction 301
Time Value of Money Basic Concepts 302
Time Value of Money in Accounting 302
Simple Interest 303
Compound Interest 303
Effective Interest Rates 304
Types of Time Value of Money Problems 305
Single-Sum Problems 305
Future Value of a Single Sum 306
Present Value of a Single Sum 309
Other Single- Sum Problems 313
Annuities 317
Future Value of Ordinary Annuities 318
Future Value of an Annuity Due 321
Present Value of Ordinary Annuities 325
Present Value of an Annuity Due 328
Other Annuity Problems 332
Deferred Annuities 337
Future Value of a Deferred Ordinary Annuity 337
Present Value of a Deferred Ordinary Annuity 338
Time Value of Money Accounting Applications 339
CONCEPTUAL FRAMEWORK CONNECTION: Present
Value of Expected Cash Flows 339
Interview: Peter Biche, Monumental Sports
Entertainment 340
Computing Bond Issue Proceeds 342
Summary by Learning Goal 343
Questions
Brief Exercises • Exercises • Problems 345-351
Appendix A: Time Value of Money
Factor Tables 352
CHAPTER 8
Revenue Recognition 359
Introduction 359
Revenue Recognition Overview 360
CONCEPTUAL FRAMEWORK CONNECTION:
Revenue Recognition 362
Step 1: Identify the Contract(s) with a Customer 362
Contract Criteria 362
Failure to Meet Contract Criteria 363
Multiple Contracts 364
Identify the Contract(s) with Customers: IFRS 364
Step 2: Identify the Performance Obligations
in the Contract 365
Step 3: Determine the Transaction Price 366
Variable Consideration and Constraining Estimates
of Variable Consideration 367
Significant Financing Component 369
Noncash Consideration 371
Consideration Payable to a Customer 371
Step 4: Allocate the Transaction Price to the Performance
Obligations 372
Standalone Selling Price 372
Standalone Selling Price Determination Methods 373
Standalone Selling Price Exceptions 374
Step 5: Recognize Revenue When, or As, Each
Performance Obligation Is Satisfied 377
Transfer over Time 377
Transfer at a Point in Time 380
Summary of the Five-Step Revenue Recognition
Process 380
JUDGMENTS IN ACCOUNTING: Revenue
Recognition 382
Overview of Long-Term Contracts 386
CONCEPTUAL FRAMEWORK CONNECTION: Revenue
Recognition for Long-Term Contracts 387
Percentage of-Completion Method 387
Percentage-of-Completion Method Accounting
Procedures 387
Determining the Estimated Percentage of
Completion 388
Percentage-of-Completion Method
Implementation 388
Completed-Contract Method 392
Completed-Contract Method Accounting
Procedures 393
Completed-Contract Method Implementation 393
Special Issues in Revenue Recognition 396
Right-to-Return Sales 396
Consignment Sales 397
Other Principal-Agent Transactions 398
Bill-and-Hold Arrangements 399
Channel Stuffing 400
Disclosures Related to Revenue Recognition 400
Contracts with Customers 400
Interview: Michael Hall, KPMG 402
Significant Judgments in Revenue Recognition 403
FINANCIAL STATEMENT ANALYSIS: Comparison of
the Percentage-of-Completion and Completed-Contract
Methods 403
Summary by Learning Goal 406
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 411-424
Cases
Judgment Cases 425 • Financial Statement
Analysis Case 425 • Surfing the Standards Case 426 •
Basis for Conclusions Case 426
CHAPTER 9
Short-Term Operating Assets:
Cash and Receivables 427
Introduction 427
Accounting for Cash and Cash Equivalents 428
Review of Cash and Cash Equivalents 428
Restricted Cash and Compensating Balances 428
Cash and Cash Equivalents: IFRS 429
Required Disclosures for Restricted Cash and Cash
Equivalents 429
Accounting for Accounts Receivable: Initial
Measurement 430
Trade and Volume Discounts 430
Sales Discounts 431
Accounting for Accounts Receivable: Subsequent
Measurement 433
THE CONCEPTUAL FRAMEWORK CONNECTION:
Accounting for Uncollectible Accounts 433
The Allowance Method 433
Uncollectible Accounts Estimates 434
Percentage-of-Sales Method 435
Aging of Accounts Receivable 436
Comparison of the Estimation Techniques 439
Uncollectible Account Write-Off 440
Subsequent Recoveries 441
JUDGMENTS IN ACCOUNTING: Subsequent
Measurements of Accounts Receivable 442
Financing with Accounts Receivable 443
Pledging and Assigning Accounts Receivable 443
Factoring Accounts Receivable 444
Securitizations 448
Accounting for Short-Term Notes Receivable 449
Basic Features of Notes Receivable 449
Stated Interest Rate Equal to the Market Rate 450
No Stated Interest Rate or Stated Interest Rate Less Than
the Market Rate 451
Disclosures for Accounts Receivable and Notes
Receivable 453
FINANCIAL STATEMENT ANALYSIS: Operating Cycle
Analysis 455
Interview: Dalton Smart, Merck Co, 460
Summary by Learning Goal 461
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 463-479
Cases
Judgment Cases 480 • Financial Statement
Analysis Case 484 • Surfing the Standards
Cases 484 « Basis for Conclusions Case 485
Appendix A: Internal Controls over Cash 486
Cash Control Guidelines 486
Controlling Cash by Use of a Bank Account 487
Petty Cash 491
CHAPTER 10
Short-Term Operating Assets:
Inventory 493
Introduction 493
Types of Inventory and Inventory Systems 494
Types of Inventory 494
Inventory Systems 495
Inventory Costing: Units and Costs Included 499
Goods Included in Inventory 499
Costs Included in Inventory 500
Purchase Discounts 500
JUDGMENTS IN ACCOUNTING:
Inventory Costs 502
Inventory Cost-Flow Assumptions 502
Inventory Allocation Methods 504
Specific Identification Method 504
Moving-Average Method 505
First-In, First-Out Method 507
Last-In, First-Out Method 509
Comparison of the Moving-Average, FIFO, and LIFO
Methods 510
THE CONCEPTUAL FRAMEWORK CONNECTION:
Inventory Valuation Methods 512
The LIFO Cost-Flow Assumption in Detail 512
The LIFO Reserve and LIFO Effect 512
LIFO Liquidations 514
Dollar-Value LIFO 516
JUDGMENTS IN ACCOUNTING:
The LIFO Effect 520
The Lower-of-Cost-or-Market Rule 521
THE CONCEPTUAL FRAMEWORK CONNECTION:
Lower of Cost or Market 522
Lower-of-Cost-or-Market Rule Method 522
Lower-of-Cost-or-Market Rule: IFRS 528
JUDGMENTS IN ACCOUNTING:The Lower-of-Cost-or-
Market Rule 530
Interview: Barbara J. Wight,Taylor Guitars 531
The Retail Inventory Method 532
Basic Retail Method 532
Retail Method Terminology 533
The Conventional Retail Inventory Method 534
Gross Profit Method of Estimating Inventory 536
Inventory Disclosures 537
FINANCIAL STATEMENT ANALYSIS: Conversion from
LIFO to FIFO 538
Summary by Learning Goal 541
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises « Exercises «
Problems 545-558
Cases
Judgment Cases 558 • Financial Statement
Analyses Cases 560 • Surfing the Standards 562 •
Basis for Conclusions 564
Appendix A: LIFO Retail Inventory Method 566
Basic LIFO Retail Inventory Method 566
Dollar-Value LIFO Retail Inventory Method 567
CHAPTER 11
Long-Term Operating Assets: Acquisition,
Cost Allocation, and Derecognition 569
Introduction 569
Initial Measurement of Property, Plant,
and Equipment 570
THE CONCEPTUAL FRAMEWORK CONNECTION:
Property, Plant, and Equipment Measurement 570
Overview of Initial Measurement 571
PPE Categories 571
Initial Measurement of Basket Purchases 573
Initial Measurement with Deferred Payment
Arrangements 574
Interest Capitalization 576
JUDGMENTS IN ACCOUNTING:The Initial
Measurement of Property, Plant, and
Equipment 586
Subsequent Measurement of Property, Plant,
and Equipment 587
Subsequent Expenditures 587
Depreciation of Tangible Fixed Assets 588
THE CONCEPTUAL FRAMEWORK CONNECTION:
The Cost-Allocation Process 688
Derecognition of Property, Plant,
and Equipment 596
Asset Derecognition: Sale 597
Asset Derecognition: Abandonment 597
Disclosures of Property, Plant, and Equipment 598
IFRS Disclosures 598
Intangible Assets: Characteristics and Types 599
Finite-Life Intangible Assets 600
Indefinite-Life Intangibles Other than Goodwill 601
Goodwill 601
Initial Measurement of Intangible Assets 601
THE CONCEPTUAL FRAMEWORK CONNECTION:
Intangible Asset Measurement 602
Internally Generated Intangibles 602
Intangibles Acquired Individually or with a Group of
Assets 602
Intangibles Acquired in a Business Acquisition 602
Goodwill 602
Research and Development Costs 604
JUDGMENTS IN ACCOUNTING:The Measurement
of Intangible Assets 608
Subsequent Measurement and Derecognition of
Intangible Assets 608
THE CONCEPTUAL FRAMEWORK CONNECTION:
The Cost-Allocation Process 608
Amortization Method 608
Derecognition of Intangible Assets 609
Interview: Stephen J. Cosgrove, Johnson
Johnson 610
Disclosures of Intangible Assets 611
FINANCIAL STATEMENT ANALYSIS: Long-Term Fixed
Assets 613
Summary by Learning Goal 615
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 618-633
Cases
Judgment Cases 634 • Financial Statement
Analysis Case 634 • Surfing the Standards 636 «
Basis for Conclusions 637
Appendix A: Nonmonetary Exchanges 639
Exchanges with Commercial Substance 639
Exchanges without Commercial Substance and No Cash
Received 641
Exchanges without Commercial Substance and Cash
Received 641
IFRS Accounting for Nonmonetary Exchanges 643
Appendix B: Natural Resources 644
Costs Included in Natural Resources 644
Exploration Costs 645
Depletion 645
IFRS Costs Included in Natural Resources 648
CHAPTER 12
Long-Term Operating Assets: Departures
from Historical Cost 649
Introduction 649
Overview: Impairment of Long-Term Operating Assets 650
THE CONCEPTUAL FRAMEWORK CONNECTION:
Accounting for Impaired Long-Term Operating
Assets 650
Categories and Steps Associated with the Impairment of
Long-Term Operating Assets 650
Accounting for Impairments: Property, Plant, and
Equipment and Finite-Life Intangible Assets 651
Asset Grouping 651
When to Test for Impairment 651
Two-Step Impairment Test 653
Measurement Subsequent to Impairment 656
Accounting for Impairments: Indefinite-Life Intangible
Assets 657
Asset Grouping 657
When to Test for Impairment 657
One-Step Impairment Test 657
Measurement Subsequent to Impairment 658
Accounting for Impairments: Goodwill 659
Asset Grouping 659
When to Test for Impairment 660
Two-Step Impairment Test 660
Measurement Subsequent to Impairment 663
JUDGMENTS IN ACCOUNTING: For Impaired
Long-Term Operating Assets 663
Accounting for Impairments: Property, Plant, and
Equipment, Finite-Life Intangible Assets and Indefinite-
Life Intangible Assets: IFRS 664
Asset Grouping 664
When to Test for Impairment 664
Impairment Test 665
Accounting for Impairments: Goodwill under IFRS 672
Asset Grouping 672
When to Test for Impairment 672
Impairment Test 672
Required Disclosures for Asset Impairments 676
Impaired Asset Disclosure Requirements 676
Impaired Asset Disclosure Requirements: IFRS 678
Long-Term Operating Assets Held for Sale
or Disposal 679
Recording Long-Term Operating Assets Held for Sale or
Disposal 679
Interview: Jack Markey, Quest Diagnostics
Incorporated 682
Required Disclosures of Long-Term Operating Assets
Held for Disposal 683
FINANCIAL STATEMENT ANALYSIS: Long-Term
Operating Assets with Departures from
Historical Cost 683
Summary by Learning Goal 686
Questions
Multiple-Choice Questions Becker Professional
Education* « Brief Exercises • Exercises •
Problems 689-701
Cases
Judgment Cases 701 • Financial Statement
Analysis Case 704 • Surfing the Standards Cases 706 •
Basis for Conclusions Cases 708
Appendix A: Revaluation Model in IFRS Accounting for
Certain Long-Term Operating Assets 709
THE CONCEPTUAL FRAMEWORK CONNECTION:
Revaluation 709
The Revaluation Model 709
Derecognition after a Revaluation 716
JUDGMENTS IN ACCOUNTING: Revaluation under
IFRS 717
Required Disclosures for Revaluation of Long-Term
Operating Assets 718
CHAPTER 13
Operating Liabilities
and Contingencies 719
Introduction 719
Operating Liabilities 720
Accounts Payable and Trade Notes Payable 720
Unearned Revenues 722
Gift Cards 723
Deposits 725
Sales Taxes Payable 726
Income Taxes Payable 727
Compensated Absences 727
Footnote Disclosures: Operating Liabilities 729
Asset Retirement Obligations 730
Accounting for Asset Retirement Obligations 730
Footnote Disclosures: Asset Retirement
Obligations 732
Asset Retirement Obligations: IFRS 733
Gain and Loss Contingencies 733
Gain Contingency 734
Loss Contingency 734
THE CONCEPTUAL FRAMEWORK CONNECTION:
Loss Contingencies 734
Recognition and Measurement of Loss
Contingencies 735
Accounting for Loss Contingencies 735
Accounting for Contingencies: IFRS 736
Loss Contingencies: Litigation, Warranties, and
Premiums 737
Accounting for Litigation 737
Accounting for Litigation: IFRS 738
Accounting for Warranty Costs 739
Accounting for Premiums 742
JUDGMENTS IN ACCOUNTING:
For Contingencies 745
Interview: Cathy Engelbert, Deloitte
Louche LLP 746
Required Disclosures for Contingencies 747
Required Disclosures for Contingencies: IFRS 747
FINANCIAL STATEMENT ANALYSIS: More on
Liquidity 748
Summary by Learning Goal 750
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 753-761
Cases
Judgment Cases 761 • Financial Statement
Analysis Case 762 • Surfing the Standards 763 •
Basis for Conclusions 764
Appendix A: Payroll Taxes Payable 766
Social Security Taxes 766
Unemployment Taxes 766
Income Taxes Withheld 767
CHAPTER 14
Financing Liabilities 771
Introduction 771
Notes Payable 772
Short-Term Notes Payable 772
Long-Term Notes Payable: Term Loans 773
Long-Term Notes Payable: Installment Loans 774
Long-Term Notes Payable: Stated Rate Less than Market
Rate 777
Overview of Bonds Payable 779
Credit Ratings 779
Bond Indenture 780
Bond Pricing 781
Accounting for the Initial and Subsequent Measurement
of Bonds Payable 784
Bonds Issued at Par 784
Overview of Bonds Payble Issued at a Discount or
Premium 785
The Effective Interest Rate Method of
Amortization 785
Accounting for Bonds Payable Issued at a
Premium 786
Accounting for Bonds Payable Issued at a Discount 788
Recording Bonds Payable: IFRS 792
Bonds Issued between Interest Dates 793
Bond Issue Costs 796
Bond Issue Costs: IFRS 797
Early Retirement of Bonds Payable 798
Convertible Bonds 799
CONCEPTUAL FRAMEWORK CONNECTION:
Convertible Bonds 799
Accounting for Convertible Bonds 800
Beneficial Conversion Options 801
Accounting for Convertible Bonds: IFRS 802
JUDGMENTS IN ACCOUNTING: Convertible
Bonds 804
Bonds with Stock Warrants 805
Accounting for Stock Warrants 805
Accounting for Stock Warrants: IFRS 807
Reclassifications of Financing Liabilities 807
Current Maturities of Long-Term Debt 807
Short-Term Debt Expected to Be Refinanced 808
Obligations Callable by Creditor 810
The Fair Value Option to Value Liabilities 811
Fair Value Option Accounting at Initial
Recognition 812
Fair Value Option: IFRS 813
Disclosures for Financing Liabilities 813
Short-Term Debt Expected to Be Refinanced 813
Long-Term Debt 813
Convertible Debt 814
Fair Value Disclosures 814
FINANCIAL STATEMENT ANALYSIS:
Credit Risk 815
Interview: Carolyn Slaski, Ernst Young LLP 818
Summary by Learning Goal 819
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 822-834
Cases
Judgment Cases 835 • Financial Statement
Analysis Case 836 • Surfing the Standards
Cases 836 • Basis for Conclusions 837
Appendix A: The Straight-Line Method of
Amortization 838
Straight-Line Amortization: IFRS 841
CHAPTER 15
Accounting for Stockholders Equity 843
Introduction 843
Overview of Stockholders Equity 844
Components of Stockholders Equity 844
Accounting for Common Stock 845
Overview of Common Stock 845
Legal Issues: Par and Stated Values 846
Accounting for Common Stock Issuances 846
Stock Splits 849
Accounting for Share Repurchase Transactions 850
THE CONCEPTUAL FRAMEWORK CONNECTION:
Share RepurchaseTransactions 850
Purpose of Share Repurchases 850
Accounting for Treasury Stock Transactions 851
Accounting for Share Retirements 853
Accounting for Preferred Stock 855
THE CONCEPTUAL FRAMEWORK CONNECTION:
Preferred Stock 855
Overview of Preferred Stock 855
Features of Preferred Shares 857
Accounting for Retained Earnings 862
Types of Dividends 862
Accounting for Cash Dividends 863
Accounting for Stock Dividends 864
JUDGMENTS IN ACCOUNTING:
Stock Dividends 867
Prior-Period Adjustments 868
Accounting for Other Comprehensive Income 869
Components of Comprehensive Income 869
THE CONCEPTUAL FRAMEWORK CONNECTION:
Other Comprehensive Income 870
Reporting Other Comprehensive Income 870
Accumulated Other Comprehensive Income 871
Stockholders Equity Disclosures 871
Rights and Privileges of Classes of Stock 871
Interview: Robert Laux, Microsoft Corporation 873
Preferred Shares and Liquidation Preferences 874
Convertible Equity Securities 874
Redeemable Preferred Shares 874
Changes in Stockholders Equity Accounts 874
Disclosures: IFRS 874
FINANCIAL STATEMENT ANALYSIS: Valuation
Ratios 875
Summary by Learning Goal 878
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 879-891
Cases
Judgment Cases 891 • Financial Statement
Analysis Case 895 • Surfing the Standards 896 •
Basis for Conclusions 896
CHAPTER 16
Investing Assets 897
Introduction 897
Overview of Investments in Debt and Equity 898
Investments in Debt Securities 898
Investments in Equity Securities 898
CONCEPTUAL FRAMEWORK CONNECTION: Fair Value
versus Cost 898
Key Questions for Investments in Debt and Equity
Securities 899
Classification of Debt and Equity Securities 899
Investments in Debt Securities 900
Held-to-Maturity Debt Securities 900
Trading Debt Securities 904
Available-for-Sale Debt Securities 906
Investments in Equity Securities: No Significant
Influence 911
Equity Investments: Readily Determinable Fair Value 911
Equity Investments: No Readily Determinable Fair
Values 916
Presentation of Other Comprehensive Income:
Reclassification Adjustments for Available-for-Sale Debt
and Equity Investments 918
JUDGMENTS IN ACCOUNTING: For Debt
and Equity Investments without Significant
Influence 919
Transfers between Classifications: Debt and Equity
Security Investments 920
Investments in Equity Securities: Significant Influence 920
The Equity Method 921
JUDGMENTS IN ACCOUNTING: For Equity
Investments 925
Long-Term Notes Receivable 926
Stated Interest Rate Equal to the Market Rate 926
Stated Interest Rate Less than the Market Rate 928
The Fair Value Option for Reporting Investments 932
Disclosures for Investing Assets 933
Held-to-Maturity Securities 934
Trading Securities 934
Available-for-Sale Securities 934
Equity Method Investments 934
Notes Receivable 935
Measured Fair Value Measurement Disclosures 936
Fair Value Disclosures 936
Interview: Tom Angel I, Rothstein Kass 937
FINANCIAL STATEMENT ANALYSIS: Investments
in Debt Securities and Equity Securities with No
Significant Influence 938
Summary by Learning Goal 941
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 943-955
Cases
Judgment Cases 955 • Financial Statement
Analysis Case 955 • Selected Excerpts of the Financial
Statements and Annual Report 956 • Surfing the
Standards Case 959 • Basis for Conclusions Cases 959
Appendix A: Impairments of Investment Securities 960
Accounting for Impairments: Held-to-Maturity and
Available-for-Sale Debt Securities 960
Accounting for Impairments of Available-for-Sale Equity
Securities 962
Accounting for Impairments: IFRS 964
JUDGMENTS IN ACCOUNTING: For the Impairments
of Investing Assets 967
CHAPTER 17
Accounting for IncomeTaxes 969
Introduction 969
No Differences between Book and Tax Reporting 970
Permanent Differences between Book and Tax
Reporting 971
Accounting for Permanent Differences 971
Permanent Differences and Effective Tax Rates 971
Temporary Differences between Book and Tax
Reporting 973
Accounting for Temporary Differences 974
Deferred Tax Assets and Liabilities 974
Temporary Difference Reversal 980
Temporary Differences and Tax Rates 984
THE CONCEPTUAL FRAMEWORK CONNECTION:
Temporary Differences 984
Realizability of Deferred Tax Assets: Assessing and
Reporting 985
Treatment of Deferred Tax Assets 985
Treatment of Deferred Tax Assets: IFRS 988
JUDGMENTS IN ACCOUNTING:Temporary Book-Tax
Differences 990
Change in Tax Rates 991
Accounting for Changes in Tax Rates 991
Effect of Tax Rate Changes on Deferred Tax
Accounts 992
Accounting for Tax Rate Changes: IFRS 993
JUDGMENTS IN ACCOUNTING: ChangingTax
Rates 994
Accounting for Net Operating Losses 994
Carrybacks and Carryforwards under
U.S. Tax Law 994
Accounting for an NOL Carryback 995
Accounting for an NOL Carryforward 996
Assessing NOL Carryforward Realizability 1000
Assessing NOL Carryforward
Realizability: IFRS 1002
Uncertain Tax Positions 1002
Accounting for Uncertain Tax Positions 1002
Accounting for Uncertain Tax Positions: IFRS 1004
JUDGMENTS IN ACCOUNTING: UncertainTax
Positions 1005
Financial Statement Presentation 1006
Balance Sheet Presentation 1006
Balance Sheet Presentation: IFRS 1008
Income Statement Presentation 1008
Income Tax Financial Statement Disclosures 1009
Income Tax Expense and Income Taxes Paid 1009
Tax Rate Reconciliation 1009
Deferred Tax Liabilities and Deferred Tax Assets 1010
Uncertain Tax Positions 1010
Income Statement Disclosures: IFRS 1010
Interview: Laurie Wax, McGladrey LLP 1011
FINANCIAL STATEMENT ANALYSIS: Accounting for
IncomeTaxes 1012
Summary by Learning Goal 1014
Questions
Multiple-Choice Questions Becker Professional
Education* « Brief Exercises • Exercises •
Problems 1016-1033
Cases
Judgment Cases 1034 • Financial Statement Analysis
Case 1034 • Surfing the Standards 1036 • Basis for
Conclusions 1037
Appendix A: Comprehensive Book-Tax Difference
Problem 1039
CHAPTER 18
Accounting for Leases 1043
Introduction 1043
Leases: Advantages and Disadvantages 1044
Advantages of Leasing for the Lessee 1044
Disadvantages of Leasing for the Lessee 1045
Lease Classification 1045
CONCEPTUAL FRAMEWORK CONNECTION: Lease
Classification 1046
Capital versus Operating Leases 1046
Criteria for Classification: Lessee 1047
IFRS Classification of Leases: Lessee 1049
Criteria for Classification: Lessor 1051
IFRS Classification of Leases: Lessor 1052
Accounting for Operating Leases: Lessee and Lessor 1052
Operating Lease: Lessee Accounting 1052
Operating Lease: Lessor Accounting 1053
Accounting for Capital Leases: Lessee 1055
Minimum Lease Payment Discount Rates 1055
Lessee Discount Rate for Minimum Lease Payments:
IFRS 1057
Accounting for Capital Leases: Lessor 1057
Direct-Finance Capital Lease 1058
Sales-Type Capital Lease 1060
IFRS Accounting for Capital Leases: Lessor 1063
JUDGMENTS IN ACCOUNTING: For Leases 1063
Complexities in Accounting for Lease Transactions 1064
Accruing Interest on Leases 1064
Leasehold Improvements 1065
Executory Costs 1066
Bargain Purchase Options 1068
Residual Values 1071
Comprehensive Problem: Leasing
Complexities 1077
Lease Disclosures 1080
Lessee Disclosure Requirements 1080
Lessor Disclosure Requirements 1082
Looking Ahead 1082
Interview: Chad Scares,
PricewaterhouseCoopers LLP 1083
FINANCIAL STATEMENT ANALYSIS: Operating Leases
and Off-Balance Sheet Financing 1084
Summary by Learning Goal 1088
Questions
Multiple-Choice Questions Becker Professional
Education* « Brief Exercises • Exercises •
Problems 1091-1100
Cases
Judgment Cases 1100 • Financial Statement Analysis
Case 1102 • Surfing the Standards 1103 • Basis for
Conclusions Case 1103
Appendix A: Comparison of Operating and Capital
Leases 1105
CHAPTER 19
Accounting for Employee Compensation
and Benefits 1111
Introduction 1111
Overview of Stock-Based Compensation 1112
Stock Option Terminology 1113
THE CONCEPTUAL FRAMEWORK CONNECTION:
Stock-Based Compensation 1113
Estimates in Accounting for Stock-Based
Compensation 1114
Equity-Classified Awards 1115
Issuance of Equity-Classified Awards 1115
Change in the Estimated Forfeiture Rate 1116
Exercise of Equity-Classified Awards 1118
Expiration of Equity-Classified Awards 1118
Liability-Classified Awards 1119
Issuance of Liability-Classified Awards 1119
Fair Value Adjustments 1120
Exercise of Liability-Classified Awards 1121
Expiration of Liability-Classified Awards 1121
Other Types of Stock-Based Compensation 1122
Stock Appreciation Rights 1122
Restricted Stock Plans 1123
Employee Stock Purchase Plans 1124
Stock-Based Compensation Disclosures 1125
JUDGMENTS IN ACCOUNTING: Stock-Based
Compensation 1127
Overview of Pensions 1127
Pension Plan Administration 1127
Types of Pension Plans 1128
Measures of the Actuarially Determined Defined-Benefit
Pension Obligation 1129
Defined-Benefit Pension Plan Accounting 1130
CONCEPTUAL FRAMEWORK CONNECTION:
Defined-Benefit Pension Plans 1130
Factor 1: Service Cost 1131
Factor 2: Prior Service Costs 1131
Factor 3: Interest on the PBO 1132
Factor 4: Expected Return on Pension Plan Assets 1133
Factor 5: Current-Year Net Gains and Losses 1134
Factor 6: Funding the Plan 1136
Factor 7: Payments to Retirees 1137
Summary: Accounting Effects of Defined-Benefit
Pension Plans 1137
Accounting for Defined-Benefit Pension Plans:
IFRS 1137
JUDGMENTS IN ACCOUNTING: Defined-Benefit
Pension Plans 1142
Defined-Benefit Pension Plan Disclosure
Requirements 1142
FINANCIAL STATEMENT ANALYSIS: Defined-Benefit
Pension Plan 1145
Interview: Peter Sayre, Prudential Insurance 1149
Summary by Learning Goal including Similarities
and Differences between U.S. GAAP
and IFRS 1150
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 1152-1164
Cases
Judgment Cases 1165 • Financial Statement
Analysis Cases 1165 . Surfing the Standards
Cases 1168 • Basis for Conclusions Cases 1169
Appendix A: Comprehensive Illustration of Accounting
for Defined-Benefit Pension Plans 1170
CHAPTER 20
Earnings per Share 1177
Introduction 1177
Basic Earnings per Share 1178
CONCEPTUAL FRAMEWORK CONNECTION: Earnings
per Share 1178
Basic EPS Numerator 1178
Basic EPS Denominator 1179
JUDGMENTS IN ACCOUNTING: Presentation
of EPS 1181
Diluted Earnings per Share 1182
If-Converted Assumption 1183
Convertible Debt 1183
Convertible Preferred Stock 1188
Options and Warrants 1189
Diluted Earnings per Share: IFRS 1191
Antidilutive Securities 1191
Antidilutive Convertible Securities 1191
Antidilutive Options and Warrants 1193
Antidilution Sequencing 1193
Antidilution with a Net Loss from Continuing
Operations 1194
Earnings per Share Presentation and Disclosures 1195
Comprehensive Example: EPS Calculation, Antidilution
Sequencing, and Disclosures 1197
FINANCIAL STATEMENT ANALYSIS: EPS 1201
Interview: Michael H. Dolan, Duff
Phelps, LLC 1204
Summary by Learning Goal 1205
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 1207-1215
Cases
Judgment Case 1216 • Financial Statement Analysis
Case 1218 • Surfing the Standards Case 1220 • Basis
for Conclusions Cases 1220
CHAPTER 21
Accounting Changes and Error
Analysis 1221
Introduction 1221
Overview of Accounting Changes 1222
Types of Accounting Changes 1222
CONCEPTUAL FRAMEWORK CONNECTION: Changes
in Accounting Principles and Estimates 1222
Methods for Reporting Accounting Changes 1223
Changes in Accounting Principle 1223
Reporting a Change in Accounting Principle 1223
Direct and Indirect Effects 1224
Retrospective Method Illustration 1224
Prospective Method Illustration 1228
Required Disclosures for a Change in Accounting
Principle 1229
Changes in Accounting Estimates 1230
Prospective Method Illustration 1230
Change in Accounting Estimate Effected by a Change in
Accounting Principle 1230
JUDGMENTS IN ACCOUNTING: Changes in
Accounting Estimates 1231
Disclosure of a Change in Accounting Estimate 1231
Change in the Reporting Entity 1232
Disclosure of a Change in the Reporting Entity 1232
Errors and Error Analysis 1233
CONCEPTUAL FRAMEWORK CONNECTION:
Errors 1234
Balance Sheet Errors 1234
Income Statement Errors 1234
Errors Affecting the Income Statement and the Balance
Sheet 1235
JUDGMENTS IN ACCOUNTING: Error
Corrections 1239
FINANCIAL STATEMENT ANALYSIS: Accounting
Changes and Errors 1240
Accounting Changes and Errors 1240
Interview: Lawrence Steenvoorden, Siemens
Healthcare Diagnostics 1243
Summary by Learning Goal 1244
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 1246-1254
Cases
Judgment Case 1254 • Financial Statement
Analysis Case 1255 • Surfing the Standards
Case 1256 • Basis for Conclusions Case 1256
CHAPTER 22
The Statement of Cash Flows 1257
Introduction 1257
Overview of the Statement of Cash Flows 1258
CONCEPTUAL FRAMEWORK CONNECTION: Statement
of Cash Flows 1258
Purposes of the Cash Flow Statement 1258
Cash and Cash Equivalents 1258
Cash Equivalents under IFRS 1259
Format of the Cash Flow Statement 1259
Sections in the Statement of Cash Flows 1259
Statement of Cash Flows Classifications 1260
Classification of Dividends, Interest, and Taxes 1260
Reconciliation of Cash and Cash Equivalents 1262
Significant Non-Cash Investing and Financing
Transactions 1263
Conceptual Model for the Statement of Cash Flows 1263
Operating Cash Flows 1264
The Indirect Method 1264
The Direct Method 1270
Investing Cash Flows 1275
Financing Cash Flows 1276
Illustration of the Statement of Cash Flows 1277
JUDGMENTS IN ACCOUNTING: Impacting
the Statement of Cash Flows 1281
Complexities in Determining Cash Flows 1281
Acquisition and Disposition of Long-Term Assets 1282
Deferred Income Taxes 1284
Net Accounts Receivable and Bad Debt Expense 1285
Unrealized Gains and Losses on Fair Value
Adjustments 1286
Equity Method Investments 1286
Share-Based Compensation 1287
Pension Adjustments 1287
Amortization of Bond Premiums and Discounts 1288
Overview of Indirect Method Adjustments 1289
Cash Flow Statement Disclosures 1290
Cash Equivalents Policy: Direct and Indirect
Methods 1290
Noncash Investing and Financing Activities: Direct and
Indirect Methods 1290
Interest and Income Taxes Paid: Indirect Method
Only 1290
Reconciliation of Net Income to Net Cash Provided by
Operating Activities: Direct Method Only 1290
Cash Flow Statement Disclosures under IFRS 1290
Comprehensive Cash Flow Problem 1290
Interview: Christina Loebach, Kraft Foods Group 1300
FINANCIAL STATEMENT ANALYSIS: Operating Cash
Flow 1301
Summary by Learning Goal 1305
Questions
Multiple-Choice Questions Becker Professional
Education* « Brief Exercises « Exercises •
Problems 1308-1338
Cases
Judgment Case 1339 • Financial Statement Analysis
Case 1339 . Surfing the Standards Cases 1341 • Basis
for Conclusions Cases 1341
Glossary Index 1-1
CHAPTER 8 (ONLINE)
Revenue Recognition (Current
Standards) 1
Introduction I
General Revenue Recognition Guidelines 2
CONCEPTUAL FRAMEWORK CONNECTION:
Revenue Recognition 2
IFRS Conceptual Framework 3
The Timing of Revenue Recognition 3
Revenue Recognition at Delivery 4
Product Revenue 4
Service Revenue 5
Special Issues in Revenue Recognition 6
Right-to-Return Sales 6
Consignment Sales 9
Other Principal-Agent Transactions 10
Bill-and-Hold Arrangements 11
Channel Stuffing 12
Multiple-Element Arrangements 13
Revenue Recognition before Delivery 16
CONCEPTUAL FRAMEWORK CONNECTION: Revenue
Recognition Before Delivery 17
Revenue Recognition for Long-Term Contracts 17
Percentage-of Completion Method 17
Percentage-of-Completion Method Criteria 17
Percentage-of-Completion Method Accounting
Procedures 18
Determining the Estimated Percentage of
Completion 18
Percentage-of-Completion Method Implementation 19
Completed-Contract Method 24
Completed-Contract Method Criteria 24
Completed-Contract Method Procedures 24
IFRS Zero-Gross Profit Approach 26
Accounting for Unprofitable Contracts 29
Percentage-of-Completion Method 29
Completed-Contract Method 32
Disclosures Related to Revenue Recognition 33
IFRS Revenue Recognition Disclosures 34
JUDGMENTS IN ACCOUNTING: Revenue
Recognition 35
Looking Ahead: Convergence and Revenue
Recognition 37
FINANCIAL STATEMENT ANALYSIS: Comparison of
the Percentage-of-Completion and Completed-Contract
Methods 37
Interview: Michael Hall, KPMG 42
Summary by Learning Goal 43
Questions
Multiple-Choice Questions Becker Professional
Education* • Brief Exercises • Exercises •
Problems 47-59
Cases
Judgment Cases 59 • Financial Statement
Analysis Case 60 • Surfing the Standards Case 61
Appendix A: Revenue Recognition after Delivery 62
Post-Delivery Revenue Recognition Methods 62
The Installment Sales Method 62
Cost-Recovery Method 66
CHAPTER 13 (ONLINE)
Appendix: Accounting for Warranty Costs
(Current Standards) 1
Accounting for Warranty Costs 1
Base Warranty 1
Extended Warranty 3
Warranty Accounting in Practice 4
Questions
Brief Exercises • Exercises •
Problems 5-6
|
| any_adam_object | 1 |
| author | Gordon, Elizabeth A. Raedy, Jana Smith Sannella, Alexander John |
| author_GND | (DE-588)1036629775 (DE-588)135843405 |
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| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.044 |
| dewey-search | 657/.044 |
| dewey-sort | 3657 244 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Book |
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| id | DE-604.BV042899698 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T17:22:44Z |
| institution | BVB |
| isbn | 9780132162302 013216230X |
| language | English |
| lccn | 015014090 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028327903 |
| oclc_num | 931884332 |
| open_access_boolean | |
| owner | DE-11 DE-739 |
| owner_facet | DE-11 DE-739 |
| physical | XXXIV, 1341, 46 S. |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | Pearson |
| record_format | marc |
| series2 | Always learning |
| spellingShingle | Gordon, Elizabeth A. Raedy, Jana Smith Sannella, Alexander John Intermediate accounting Accounting |
| title | Intermediate accounting |
| title_auth | Intermediate accounting |
| title_exact_search | Intermediate accounting |
| title_full | Intermediate accounting Elizabeth A. Gordon, Jana S. Raedy, Alexander J. Sannella |
| title_fullStr | Intermediate accounting Elizabeth A. Gordon, Jana S. Raedy, Alexander J. Sannella |
| title_full_unstemmed | Intermediate accounting Elizabeth A. Gordon, Jana S. Raedy, Alexander J. Sannella |
| 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=028327903&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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