TAILIEUCHUNG - Ebook Intermediate accounting (15th edition): Part 2

(BQ) Part 2 book "Intermediate accounting" has contents: Intangible assets, dilutive securities and earnings per share, revenue recognition, accounting for income taxes, accounting for leases, statement of cash flows, full disclosure in financial reporting,.and other contents. | LEARNING OBJECTIVES After studying this chapter, you should be able to: 1 Describe the characteristics of intangible assets. 2 Identify the costs to include in the initial valuation of intangible assets. 3 Explain the procedure for amortizing intangible assets. 4 Describe the types of intangible assets. 6 Explain the accounting issues related to intangibleasset impairments. 7 Identify the conceptual issues related to research and development costs. 8 Describe the accounting for research and development and similar costs. 9 Indicate the presentation of intangible assets and related items. 5 Explain the accounting issues for recording goodwill. Is This Sustainable? Companies are increasing their focus on sustainability issues. Companies like Southwest Airlines, Clorox, and Northrop Grumman are executing strategic initiatives including fuel-spill control, use of recycled materials, and water conservation. Why the growing importance of responsible management of resource use? One reason is that market participants are now more interested in investing in companies that are pursuing sustainability strategies. For example, as indicated in the following graph, sustainable investing by professional portfolio managers in the United States has increased from below $500 billion in the mid-1990s to over $ trillion (or of the total under management) in 2010. Sustainability Investing in the United States (1995–2010) $3,000 2,500 (in billions) CHAPTER 12 Intangible Assets 2,000 1,500 1,000 500 0 1995 1997 1999 2001 2003 Years 2005 2007 2010 Source: Social Investment Forum. In light of investor focus on sustainability, it is not surprising that companies are increasing the amount of information reported to the market about their sustainability efforts. However, rather than adding a line item in the income statement or balance sheet, companies instead provide more useful information about the future cash flow consequences of sustainability strategies, which .

• Kế toán - Kiểm toán
• Intermediate accounting
• Intangible assets
• Dilutive securities
• Revenue recognition
• Statement of cash flows
• Financial reporting
• Lecture Intermediate accounting
• Financial 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 standards
• 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