TAILIEUCHUNG - Ebook Financial accounting - International financial reporting standards (11/E): Part 2

Part 2 book “Financial accounting - International financial reporting standards” has contents: PPE and intangibles, investments and international operations, liabilities, stockholders’ equity, cash flows, financial statement analysis. | 7 PPE and Intangibles S P OTL I G HT Airb u s Gro u p   The International Air Traffic Association (IATA) reported billion commercial airline passenger departures in 2016. That averaged out to be more than 10 million passengers flying each day! Many of them traveled on Airbus planes, from the A320 family of aircrafts to the world’s largest commercial aircraft, the A380. Airbus delivers almost 700 aircrafts a year to its customers. What does it take to manufacture those aircrafts? ● Alexey Y. Petrov/Shutterstock 389 389 18/10/17 4:00 pm 390   Chapter 7 To be able to operate on such a scale, Airbus has to decide where to allocate its assets, from cash and receivables (Chapter 5), inventory (Chapter 6), to longterm assets such as Property, Plant and Equipment (PPE), as well as intangible assets. Airbus Group’s consolidated Balance Sheet and extracts of its PPE and intangible assets are shown below. Property, Plant, and Equipment and intangible assets form about 30% of Airbus Group’s total assets. A1 A Airbus Group Consolidated Balance Sheet (Adapted) At December 31 1 2 (In millions of Euro) 3 Current assets 4 Property, plant and equipment 5 Intangible assets 6 All other non-current assets 7 Total assets 8 Total liabilities 9 Total equity 10 Total liabilities and equity 11 12 Notes to the accounts: 13 Propery, plant and equipment (line 4) 31 Dec 2015 14 Land, leasehold improvements and buildings 15 Technical equipment and machinery 16 Other equipment, factory and office equipment 17 Construction in progress 18 Total property, plant, and equipment 19 20 Intangible assets (line 5) 31 Dec 2015 21 Goodwill 22 Capitalized development costs 23 Other intangible assets 24 Total intangible .

• Kế toán - Kiểm toán
• Financial accounting
• International financial reporting standards
• Financial reporting
• Financial reporting standards
• Stockholders’ equity
• Financial statement analysis
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Accounting standards
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• Accounting system
• Accounting activities
• Financial accounting practice
• Accounting information system
• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
• Accounting information
• Management accounting
• Accounting equation
• Accounting systems
• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
• Financial accounting reports
• Statement of financial performance
• Accrual accounting systems
• Statement of financial position
• Mastering financial accounting essentials
• Financial accounting essentials
• Accrual accounting
• Income statement
• Accounting conventions
• Internal control
• Accounting for cash
• Accounting for receivables
• Computing uncollectible accounts expense
• Long term debt
• Accounting for long term debt
• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
• Double entry accounting system
• Credit terminology
• Merchandising businesses
• Accounting for merchandising businesses
• Accounting for inventories
• Cash discounts
• The accounting cycle
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet