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2014 FASB Update Intermediate Accounting 15e, Volume 2 15th edition [Kietas viršelis]

(University of Wisconsin, Madison), (University of Wisconsin, Madison), (Northern Illinois University)
  • Formatas: Hardback, 768 pages, aukštis x plotis x storis: 279x213x28 mm, weight: 1746 g
  • Serija: Delisted
  • Išleidimo metai: 25-Aug-2014
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 111898532X
  • ISBN-13: 9781118985328
Kitos knygos pagal šią temą:
2014 FASB Update Intermediate Accounting 15e, Volume 2 15th editionDidesnis paveikslėlis
  • Formatas: Hardback, 768 pages, aukštis x plotis x storis: 279x213x28 mm, weight: 1746 g
  • Serija: Delisted
  • Išleidimo metai: 25-Aug-2014
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 111898532X
  • ISBN-13: 9781118985328
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781118985328.html
Volume 2 of Intermediate Accounting, 15th Edition by Kieso, Weygandt, and Warfield includes chapters 15-24 of the first volume ofIntermediate Accounting, 15th Edition. Intermediate Accounting 15th Edition builds student readiness for success in the course, for the CPA exam, and for accounting careers, while maintaining the qualities for which the text is globally recognized, including quality problem-solving material, accuracy, and comprehensiveness.Text includes chapters 15-24, teaching students the latest standards including the recently issued standard onRevenue from Contracts with Customers. With internship listings powered byAccountingFly, students have a two-week head start on applying to accounting internships across the country.
Chapter 15 Stockholders' Equity 820(62)
It's a Global Market
The Corporate Form of Organization
822(2)
State Corporate Law
822(1)
What Do the Numbers Mean? 1209 North Orange Street
822(1)
Capital Stock or Share System
823(1)
Variety of Ownership Interests
824(1)
Corporate Capital
824(10)
Issuance of Stock
825(4)
What Do the Numbers Mean? The Case of the Disappearing Receivable
829(1)
Reacquisition of Shares
829(1)
What Do the Numbers Mean? Buybacks-Good or Bad?
830(4)
Preferred Stock
834(3)
Features of Preferred Stock
834(2)
What Do the Numbers Mean? A Class (B) Act
836(1)
Accounting for and Reporting Preferred Stock
836(1)
Dividend Policy
837(10)
Financial Condition and Dividend Distributions
837(1)
Types of Dividends
838(3)
Stock Dividends and Stock Splits
841(3)
What Do the Numbers Mean? Splitsville
844(2)
What Do the Numbers Mean? Dividends Up, Dividends Down
846(1)
Disclosure of Restrictions on Retained Earnings
846(1)
Presentation and Analysis of Stockholders' Equity
847(5)
Presentation
847(2)
Analysis
849(3)
Appendix 15a Dividend Preferences and Book Value per Share
852(32)
Dividend Preferences
852(1)
Book Value per Share
853(3)
FASB Codification
856(18)
IFRS Insights
874(8)
Chapter 16 Dilutive Securities and Earnings per Share 882(68)
Kicking the Habit
Dilutive Securities
884(9)
Debt and Equity
884(1)
Accounting for Convertible Debt
884(2)
Convertible Preferred Stock
886(1)
What Do the Numbers Mean? How Low Can You Go?
887(1)
Stock Warrants
887(3)
Evolving Issue Is That All Debt?
890(3)
Accounting for Stock Compensation
893(6)
Stock-Option Plans
893(1)
Restricted Stock
894(2)
Employee Stock-Purchase Plans
896(1)
Disclosure of Compensation Plans
897(1)
Debate over Stock-Option Accounting
897(2)
What Do the Numbers Mean? A Little Honesty Goes a Long Way
899(1)
Computing Earnings per Share
899(14)
Earnings per Share-Simple Capital Structure
900(4)
Earnings per Share-Complex Capital Structure
904(7)
What Do the Numbers Mean? Pro Forma EPS Confusion
911(2)
Appendix 16A Accounting for Stock-Appreciation Rights
913(3)
SARS-Share-Based Equity Awards
914(1)
SARS-Share-Based Liability Awards
914(1)
Stock-Appreciation Rights Example
915(1)
Appendix 16B Comprehensive Earnings per Share Example
916(36)
Diluted Earnings per Share
918(5)
FASB Codification
923(18)
IFRS Insights
941(9)
Chapter 17 Investments 950(90)
What to Do?
Investments in Debt Securities
952(8)
Debt Investment Classifications
952(1)
Held-to-Maturity Securities
953(2)
Available-for-Sale Securities
955(4)
What Do the Numbers Mean? What Is Fair Value?
959(1)
Trading Securities
959(1)
Investments in Equity Securities
960(7)
Holdings of Less Than 20%
961(3)
What Do the Numbers Mean? More Disclosure, Please
964(1)
Holdings Between 20% and 50%
964(2)
Holdings of More Than 50%
966(1)
What Do the Numbers Mean? Who's in Control Here?
967(1)
Additional Measurement Issues
967(3)
Fair Value Option
967(1)
Evolving Issue Fair Value Controversy
968(1)
Impairment of Value
969(1)
Reclassifications and Transfers
970(7)
Reclassification Adjustments
970(4)
Transfers Between Categories
974(1)
Summary of Reporting Treatment of Securities
975(1)
Evolving Issue Classification and Measurement-The Long Road
975(2)
Appendix 17A Accounting for Derivative Instruments
977(19)
Defining Derivatives
977(1)
Who Uses Derivatives, and Why?
978(2)
Producers and Consumers
978(1)
Speculators and Arbitrageurs
979(1)
Basic Principles in Accounting for Derivatives
980(3)
Example of Derivative Financial Instrument-Speculation
980(3)
Differences Between Traditional and Derivative Financial Instruments
983(1)
Derivatives Used for Hedging
983(6)
What Do the Numbers Mean? Risky Business
984(1)
Fair Value Hedge
984(3)
Cash Flow Hedge
987(2)
Other Reporting Issues
989(2)
Embedded Derivatives
989(1)
Qualifying Hedge Criteria
989(1)
Summary of Derivatives Accounting
990(1)
Comprehensive Hedge Accounting Example
991(4)
Fair Value Hedge
992(2)
Financial Statement Presentation of an Interest Rate Swap
994(1)
Controversy and Concluding Remarks
995(1)
Appendix 17B Variable-Interest Entities
996(3)
What About GAAP?
997(1)
Consolidation of Variable-Interest Entities
997(2)
Some Examples
998(1)
What Is Happening in Practice?
999(1)
Appendix 17C Fair Value Disclosures
999(43)
Disclosure of Fair Value Information: Financial Instruments
1000(3)
Disclosure of Fair Values: Impaired Assets or Liabilities
1003(1)
Conclusion
1003(2)
FASB Codification
1005(21)
IFRS Insights
1026(14)
Chapter 18 Revenue Recognition 1040(76)
It's Back
Overview of Revenue Recognition
1042(3)
Guidelines for Revenue Recognition
1043(1)
Departures from the Sale Basis
1044(1)
What Do the Numbers Mean? Liability or Revenue?
1045(1)
Revenue Recognition at Point of Sale (Delivery)
1045(12)
Sales with Discounts
1046(1)
Sales with Right of Return
1047(2)
Sales with Buybacks
1049(1)
Bill and Hold Sales
1050(1)
Principal-Agent Relationships
1050(1)
What Do the Numbers Mean? Grossed Out
1051(2)
Trade Loading and Channel Stuffing
1053(1)
What Do the Numbers Mean? No Take-Backs
1053(1)
Multiple-Deliverable Arrangements
1054(2)
Summary
1056(1)
Revenue Recognition before Delivery
1057(11)
Percentage-of-Completion Method
1058(5)
Completed-Contract Method
1063(1)
Long-Term Contract Losses
1064(3)
What Do the Numbers Mean? Less Conservative
1067(1)
Disclosures in Financial Statements
1068(1)
Completion-of-Production Basis
1068(1)
Revenue Recognition after Delivery
1068(13)
Installment-Sales Method
1068(9)
Cost-Recovery Method
1077(1)
Deposit Method
1078(1)
Summary and Concluding Remarks
1079(2)
Appendix 18A Revenue Recognition for Franchises
1081(37)
Initial Franchise Fees
1082(1)
Example of Entries for Initial Franchise Fee
1082(1)
Continuing Franchise Fees
1083(1)
Bargain Purchases
1083(1)
Options to Purchase
1084(1)
Franchisor's Cost
1084(1)
Disclosures of Franchisors
1084(2)
FASB Codification
1086(23)
IFRS Insights
1109(7)
Chapter 19 Accounting for Income Taxes 1116(66)
How Much Is Enough?
Fundamentals of Accounting for Income Taxes
1118(14)
Future Taxable Amounts and Deferred Taxes
1119(3)
What Do the Numbers Mean? "Real Liabilities"
1122(1)
Future Deductible Amounts and Deferred Taxes
1123(2)
What Do the Numbers Mean? "Real Assets"
1125(1)
Deferred Tax Asset-Valuation Allowance
1125(1)
Income Statement Presentation
1126(1)
Specific Differences
1127(3)
Tax Rate Considerations
1130(1)
What Do the Numbers Mean? Global Tax Rates
1131(1)
Accounting for Net Operating Losses
1132(6)
Loss Carryback
1132(1)
Loss Carryforward
1132(1)
Loss Carryback Example
1133(1)
Loss Carryforward Example
1134(4)
What Do the Numbers Mean? NOLs: Good News or Bad?
1138(1)
Financial Statement Presentation
1138(6)
Balance Sheet
1138(2)
What Do the Numbers Mean? Imagination at Work
1140(1)
Income Statement
1141(2)
Evolving Issue Uncertain Tax Positions
1143(1)
Review of the Asset-Liability Method
1144(3)
Appendix 19A Comprehensive Example of Interperiod Tax Allocation
1147(37)
First Year-2013
1147(4)
Taxable Income and Income Taxes Payable-2013
1148(1)
Computing Deferred Income Taxes-End of 2013
1148(1)
Deferred Tax Expense (Benefit) and the Journal Entry to Record Income Taxes-2013
1149(1)
Financial Statement Presentation-2013
1150(1)
Second Year-2014
1151(5)
Taxable Income and Income Taxes Payable-2014
1152(1)
Computing Deferred Income Taxes-End of 2014
1152(1)
Deferred Tax Expense (Benefit) and the Journal Entry to Record Income Taxes-2014
1153(1)
Financial Statement Presentation-2014
1153(3)
FASB Codification
1156(19)
IFRS Insights
1175(7)
Chapter 20 Accounting for Pensions and Postretirement Benefits 1182(86)
Where Have All the Pensions Gone?
Nature of Pension Plans
1184(3)
Defined Contribution Plan
1185(1)
Defined Benefit Plan
1185(1)
What Do the Numbers Mean? Which Plan Is Right for You?
1186(1)
The Role of Actuaries in Pension Accounting
1187(1)
Accounting for Pensions
1187(5)
Alternative Measures of the Liability
1187(2)
Recognition of the Net Funded Status of the Pension Plan
1189(1)
Components of Pension Expense
1189(3)
Using a Pension Worksheet
1192(12)
2014 Entries and Worksheet
1192(2)
Amortization of Prior Service Cost (PSC)
1194(1)
2015 Entries and Worksheet
1195(2)
Gain or Loss
1197(1)
What Do the Numbers Mean? Pension Costs Ups and Downs
1198(1)
Corridor Amortization
1199(3)
Evolving Issue Bye Bye Corridor
1202(1)
2016 Entries and Worksheet
1202(2)
What Do the Numbers Mean? Roller Coaster
1204(1)
Reporting Pension Plans in Financial Statements
1204(13)
Within the Financial Statements
1205(2)
Within the Notes to the Financial Statements
1207(1)
Example of Pension Note Disclosure
1208(2)
2017 Entries and Worksheet-A Comprehensive Example
1210(1)
Special Issues
1211(2)
What Do the Numbers Mean? Who Guarantees the Guarantor?
1213(2)
Concluding Observations
1215(2)
Appendix 20A Accounting for Postretirement Benefits
1217(53)
Accounting Guidance
1217(1)
Differences Between Pension Benefits and Healthcare Benefits
1218(1)
What Do the Numbers Mean? OPEBs-How Big Are They?
1219(1)
Postretirement Benefits Accounting Provisions
1219(2)
Obligations Under Postretirement Benefits
1220(1)
Postretirement Expense
1220(1)
Illustrative Accounting Entries
1221(4)
2014 Entries and Worksheet
1221(2)
Recognition of Gains and Losses
1223(1)
2015 Entries and Worksheet
1223(1)
Amortization of Net Gain or Loss in 2016
1224(1)
Disclosures in Notes to the Financial Statements
1225(1)
Actuarial Assumptions and Conceptual Issues
1225(4)
What Do the Numbers Mean? Want Some Bad News?
1227(2)
FASB Codification
1229(21)
IFRS Insights
1250(18)
Chapter 21 Accounting for Leases 1268(74)
More Companies Ask, "Why Buy?"
The Leasing Environment
1270(4)
Who Are the Players?
1270(2)
Advantages of Leasing
1272(1)
What Do the Numbers Mean? Off-Balance-Sheet Financing
1273(1)
Conceptual Nature of a Lease
1273(1)
Accounting by the Lessee
1274(10)
Capitalization Criteria
1275(3)
Asset and Liability Accounted for Differently
1278(1)
Capital Lease Method (Lessee)
1278(3)
Operating Method (Lessee)
1281(1)
What Do the Numbers Mean? Restatements on the Menu
1281(1)
Comparison of Capital Lease with Operating Lease
1282(1)
Evolving Issue Are You Liable?
1283(1)
Accounting by the Lessor
1284(5)
Economics of Leasing
1284(1)
Classification of Leases by the Lessor
1285(1)
Direct-Financing Method (Lessor)
1286(3)
Operating Method (Lessor)
1289(1)
Special Lease Accounting Problems
1289(17)
Residual Values
1290(6)
Sales-Type Leases (Lessor)
1296(2)
What Do the Numbers Mean? Xerox Takes on the SEC
1298(1)
Bargain-Purchase Option (Lessee)
1298(1)
Initial Direct Costs (Lessor)
1298(1)
Current versus Noncurrent
1299(1)
Disclosing Lease Data
1300(2)
Unresolved Lease Accounting Problems
1302(1)
Evolving Issue Lease Accounting-If It Quacks Like a Duck
1303(3)
Appendix 21A Sale-Leasebacks
1306(38)
Determining Asset Use
1307(1)
Lessee
1307(1)
Lessor
1308(1)
Sale-Leaseback Example
1308(5)
FASB Codification
1313(18)
IFRS Insights
1331(11)
Chapter 22 Accounting Changes and Error Analysis 1342(68)
In the Dark
Accounting Changes
1344(1)
Changes in Accounting Principle
1344(13)
What Do the Numbers Mean? Quite a Change
1346(1)
Retrospective Accounting Change Approach
1346(2)
What Do the Numbers Mean? Change Management
1348(7)
Direct and Indirect Effects of Changes
1355(1)
Impracticability
1356(1)
Changes in Accounting Estimates
1357(2)
Prospective Reporting
1357(1)
Disclosures
1358(1)
Changes in Reporting Entity
1359(1)
Accounting Errors
1359(7)
Example of Error Correction
1361(2)
Summary of Accounting Changes and Correction of Errors
1363(1)
What Do the Numbers Mean? Can I Get My Money Back?
1364(1)
Motivations for Change of Accounting Method
1365(1)
Error Analysis
1366(11)
Balance Sheet Errors
1366(1)
Income Statement Errors
1367(1)
Balance Sheet and Income Statement Errors
1367(3)
Comprehensive Example: Numerous Errors
1370(2)
What Do the Numbers Mean? Guard the Financial Statements!
1372(1)
Preparation of Financial Statements with Error Corrections
1373(4)
Appendix 22A Changing from or to the Equity Method
1377(35)
Change from the Equity Method
1377(1)
Dividends in Excess of Earnings
1377(1)
Change to the Equity Method
1378(3)
FASB Codification
1381(23)
IFRS Insights
1404(6)
Chapter 23 Statement of Cash Flows 1410(76)
Show Me the Money!
Preparation of the Statement of Cash Flows
1412(4)
Usefulness of the Statement of Cash Flows
1412(1)
Classification of Cash Flows
1413(1)
What Do the Numbers Mean? How's My Cash Flow?
1414(1)
Format of the Statement of Cash Flows
1415(1)
Steps in Preparation
1415(1)
Illustrations-Tax Consultants Inc.
1416(18)
Step 1: Determine the Change in Cash
1417(1)
Step 2: Determine Net Cash Flow from Operating Activities
1417(2)
What Do the Numbers Mean? Earnings and Cash Flow Management?
1419(1)
Step 3: Determine Net Cash Flows from Investing and Financing Activities
1419(1)
Statement of Cash Flows-2013
1419(1)
Illustration-2014
1420(3)
Illustration-2015
1423(3)
Sources of Information for the Statement of Cash Flows
1426(2)
Net Cash Flow from Operating Activities-Direct Method
1428(5)
Evolving Issue Direct versus Indirect
1433(1)
Special Problems in Statement Preparation
1434(9)
Adjustments to Net Income
1434(4)
Accounts Receivable (Net)
1438(1)
What Do the Numbers Mean? Not What It Seems
1439(1)
Other Working Capital Changes
1440(1)
Net Losses
1440(1)
Significant Noncash Transactions
1441(1)
What Do the Numbers Mean? Cash Flow Tool
1442(1)
Use of a Worksheet
1443(45)
Preparation of the Worksheet
1444(1)
Analysis of Transactions
1444(7)
Preparation of Final Statement
1451(3)
FASB Codification
1454(26)
IFRS Insights
1480(6)
Chapter 24 Full Disclosure in Financial Reporting 1486
High-Quality Financial Reporting-Always in Fashion
Full Disclosure Principle
1488(3)
Increase in Reporting Requirements
1489(1)
Differential Disclosure
1489(1)
Evolving Issue Disclosure-Quantity and Quality
1490(1)
Notes to the Financial Statements
1491(2)
Accounting Policies
1491(1)
Common Notes
1491(2)
What Do the Numbers Mean? Footnote Secrets
1493(1)
Disclosure Issues
1493(15)
Disclosure of Special Transactions or Events
1493(2)
Post-Balance-Sheet Events (Subsequent Events)
1495(2)
Reporting for Diversified (Conglomerate) Companies
1497(4)
Interim Reports
1501(6)
Evolving Issue It's Faster but Is It Better?
1507(1)
Auditor's and Management's Reports
1508(5)
Auditor's Report
1508(3)
What Do the Numbers Mean? Heart of the Matter
1511(1)
Management's Reports
1511(2)
Current Reporting Issues
1513(9)
Reporting on Financial Forecasts and Projections
1513(2)
What Do the Numbers Mean? Global Forecasts
1515(1)
Internet Financial Reporting
1516(1)
What Do the Numbers Mean? New Formats, New Disclosure
1517(1)
Fraudulent Financial Reporting
1517(2)
What Do the Numbers Mean? Disclosure Overload
1519(1)
Criteria for Making Accounting and Reporting Choices
1520(2)
Appendix 24A Basic Financial Statement Analysis
1522
Perspective on Financial Statement Analysis
1522(1)
Ratio Analysis
1523(3)
Limitations of Ratio Analysis
1524(2)
Comparative Analysis
1526(1)
Percentage (Common-Size) Analysis
1527(3)
FASB Codification
1530(18)
IFRS Insights
1548
Index I-1