TAILIEUCHUNG - Ebook Accounting in the finance world: Part 2

(BQ) Part 2 book “Accounting in the finance world” has contents: In a set of financial statements, what information is conveyed about property and equipment, in a set of financial statements, what information is conveyed about equity investments, and other contents. | Chapter 9 Why Does a Company Need a Cost Flow Assumption in Reporting Inventory? Video Clip (click to see video) Joe introduces Chapter 9 "Why Does a Company Need a Cost Flow Assumption in Reporting Inventory?" and speaks about the course in general. 302 Chapter 9 Why Does a Company Need a Cost Flow Assumption in Reporting Inventory? The Necessity of Adopting a Cost Flow Assumption LEARNING OBJECTIVES At the end of this section, students should be able to meet the following objectives: 1. Understand the reason that accounting rules are often standardized so that all companies report many events in the same manner. 2. Know that the selection of a particular cost flow assumption is necessary when inventory is sold. 3. Apply the following cost flow assumptions to determine reported balances for ending inventory and cost of goods sold: specific identification, FIFO, LIFO, and averaging. Question: In the coverage of financial accounting to this point, general standardization has been evident. Most transactions are recorded in an identical fashion by all companies. This defined structure helps ensure understanding. It also enhances the ability of decision makers to compare results from one year to the next or from one company to another. For example, inventory—except in unusual circumstances—is always reported at historical cost unless its value is lower. Experienced decision makers should be well aware of that criterion when they are reviewing the inventory figures reported by a company. However, an examination of the notes to financial statements for some well-known businesses shows an interesting inconsistency in the reporting of inventory (emphasis added). Mitsui & Co. (.) Inc.—as of March 31, 2009: “Inventories, consisting mainly of commodities and materials for resale, are stated at the lower of cost, principally on the specific-identification basis, or market.” Johnson & Johnson and Subsidiaries—as of December 28, 2008: “Inventories are stated at .

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• Accounting in the finance world
• The finance world
• Financial statements
• Equity investments
• What information
• Debt financing
• Financial accounting important
• That good decisions
• Financial information actually delivered
• Earning quality
• Discretionary accruals
• Nondiscretionary accruals
• Corporate debt financing and earnings quality
• Financial accounting
• Cash and ireceivables
• Long lived assets
• Non current liabilities
• Equity financing
• Ebook Financing your small business
• Small business
• Business Strategy
• Corporation equity
• Intermediate accounting
• Cash flows revisited
• Global market
• Earnings per share
• Equity securities
• Micro financing
• Micro leasing
• Purchasing power
• Financing inclusive finance
• Debt deals
• Bank loans
• Trade credit
• Date Terms credit
• Credit linked demand
• Bad debt
• Discounted cash flow
• Financial statement analysis
• Financial statement
• Lecture Financial statement analysis
• Analyzing financing activities
• Interpret leases
• Proprietorships and partnerships
• The statement of cash flows
• The financial statements
• eEquity financing
• fFinancial statements analysis
• Accounting changes
• Error corrections
• Business segments
• Interim reports
• Investments in property
• In intangible assets
• Long term debt financing
• Strategic management
• Organisational dynamics
• Analysis of financial statements
• Financing decision and firm performance
• Evidence from an emerging country
• Long term debt to total assets
• Ho Chi Minh Stock Exchange
• Generalized method of moment
• Return on assets
• Asymmetric information
• Internal finance
• External finance
• GCC countries
• Debt maturity and growth
• tuberculosis typically
• extra pulmonary
• malnutrition
• directly attrib
• reverse transcriptase
• inhibitors (NRTI)
• Phytoremediation
• Biofortification and Nanoparticles
• Absorption
• Transport and Control Mechanisms
• Defence Strategies
• Annual Plants
• Carryback Financing
• Partnerships
• Pancreatic Lesion
• Coagulation Disorders
• Clinical Implications
• Expandable Metallic
• Changing Role
• Capital Structure Decisions
• Equity Funding
• Asset Securitization
• Asset Management
• Structured Notes
• Multinational financial management
• Financial management
• Lecture Multinational financial management
• Capital structure decision
• Foreign countries
• Corporate finance
• International corporate finance
• Capital structure
• Working capital management
• Equity risk premium
• Fundamentals of corporate finance
• Capital markets
• Systematic risk
• Payout policy