TAILIEUCHUNG - Lecture Financial accounting: Tools for business decision-making (7th edition) – Chapter 9

Chapter 9 - Reporting and analyzing long-lived assets. This chapter include objectives: Determine the cost of property, plant and equipment; explain and calculate depreciation; account for the derecognition of property, plant, and equipment. | 1 CHAPTER 9: Reporting and Analyzing Long-Lived Assets LO 1: Determine the cost of property, plant and equipment. LO 2: Explain and calculate depreciation. LO 3: Account for the derecognition of property, plant, and equipment. LO 4: Identify the basic accounting issues for intangible assets and goodwill. LO 5: Illustrate how long-lived assets are reported in the financial statements. LO 6: Describe the methods for evaluating the use of assets. LEARNING OBJECTIVES Long-lived resources that Are controlled by the company Are tangible (have physical substance) Are used in the operation of a business Are not intended for sale to customers Provide economic benefits over many years Property, Plant, and Equipment Recorded at cost, which includes Purchase price, including non-refundable taxes and duties, less discounts or rebates Expenditures necessary to bring asset to its intended location and make it ready for its intended use Estimated cost of future obligations to dismantle, remove or .

• Kế toán - Kiểm toán
• Financial accounting
• Lecture Financial accounting
• Financial statements
• Kế toán tài chính
• Land improvements
• Calculating depreciation
• Issues in financial accounting
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• 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
• International financial reporting standards
• Completing the accounting cycle
• Accounting worksheet
• Classified balance sheet