TAILIEUCHUNG - Ebook Intermediate accounting (15th edition): Part 1

(BQ) Part 1 book "Intermediate accounting" has contents: Financial accounting and accounting standards, conceptual framework for financial reporting, the accounting information system, income statement and related information, balance sheet and statement of cash flows,.and other contents. | INTERMEDIATE F I F T E E N T H E D I T I O N ACCOUNTING Key learning aids to help you master the textbook material and prepare you for a successful career. CHAPTER PREVIEW The Chapter Preview summarizes the major issues discussed in the chapter, and provides students with a visual outline of the key topics. Page 651 28/12/12 3:00 PM f-392 As our opening story indicates, sustainability strategies are taking on increased importance for companies like Southwest Airlines and Clorox. Reporting challenges for effective sustainability investments are similar to those for intangible assets. In this chapter, we explain the basic conceptual and reporting issues related to intangible assets. The content and organization of the chapter are as follows. PREVIEW OF CHAPTER Intangible Assets ~/Desktop/Nalini% Intangible Asset Issues • Characteristics • Valuation • Amortization UNDERLYING CONCEPTS The Underlying Concepts highlight and explain major conceptual topics in the chapter. WHAT DO THE NUMBERS MEAN? The “What do the numbers mean?” boxes further students’ understanding of key concepts with practical, real-world examples. 12 Types of Intangibles Impairment of Intangibles • Marketing-related • Customer-related • Artistic-related • Contract-related • Technology-related • Goodwill • Limited-life intangibles • Indefinite-life intangibles other than goodwill • Goodwill • Summary Presentation of Intangibles and Related Items Research and Development Costs • Identifying R&D • Accounting for R&D • Similar costs • Intangible assets • R&D costs Underlying Concepts The controversy surrounding the accounting for R&D expenditures reflects a debate about whether such expenditures meet653 1/8/13 10:39 AM f-535 Page the definition of an asset. If so, then an “expense all R&D costs” policy 02/01/13 7:52 PM f-391 Page 666 results in overstated expenses and understated assets. What do the

• Kế toán - Kiểm toán
• Intermediate accounting
• Financial accounting
• Accounting standards
• Conceptual framework
• Financial reporting
• The accounting information system
• Lecture Intermediate accounting
• Accounting process
• Accounting equation
• Accounting processing cycle
• Stock issuance
• Estimating reserves
• Liquidating dividends
• Accounting changes
• Error corrections
• Accounting choices
• Theoretical structure
• Accrual accounting
• Financial accounting environment
• Accounting for leases
• Leasing environment
• Accounting by lessee
• Special accounting problems
• Cash versus accrual accounting
• International standard setting
• Accounting assists
• The challenges facing accounting
• Income taxes
• Accounting for income taxes
• Deferred tax liabilities
• Error analysis
• Accounting policy
• Accounting estimate
• Accounting policies
• Accounting information system
• Measurement issues
• Characteristics of accounting
• Capital allocation process