TAILIEUCHUNG - Lecture International financial statement analysis: Chapter 9 - CFA Institute

This chapter distinguish between costs that are capitalized and costs that are expensed in the period in which they are incurred; compare the financial reporting of the following classifications of intangible assets: purchased, internally developed, acquired in a business combination; explain and evaluate the effects on financial statements and ratios of capitalizing versus expensing costs in the period in which they are incurred;. | Chapter 9 Long-Lived Assets Presenter’s name Presenter’s title dd Month yyyy LEARNING OUTCOMES Distinguish between costs that are capitalized and costs that are expensed in the period in which they are incurred. Compare the financial reporting of the following classifications of intangible assets: purchased, internally developed, acquired in a business combination. Explain and evaluate the effects on financial statements and ratios of capitalizing versus expensing costs in the period in which they are incurred. Describe the different depreciation methods for property, plant, and equipment and the effects of the choice of depreciation method and the assumptions concerning useful life and residual value on depreciation expense, financial statements, and ratios. Calculate depreciation expense. Describe the different amortization methods for intangible assets with finite lives and the effects of the choice of amortization method and the assumptions concerning useful life and residual value on amortization expense, financial statements, and ratios. Calculate amortization expense. Describe the revaluation model. Describe the impairment of property, plant, and equipment and intangible assets. Describe the derecognition of property, plant, and equipment and intangible assets. Explain and evaluate the effects on financial statements and ratios of impairment, revaluation, and derecognition of property, plant, and equipment and intangible assets. Describe the financial statement presentation of and disclosures relating to property, plant, and equipment and intangible assets. Analyze and interpret the financial statement disclosures regarding property, plant, and equipment and intangible assets. Compare the financial reporting of investment property with that of property, plant, and equipment. Explain and evaluate the effects on financial statements and ratios of leasing assets instead of purchasing them. Explain and evaluate the effects on financial statements and ratios of .

• Tài chính doanh nghiệp
• International financial statement
• Financial statement
• International financial statement analysis
• Financial statement analysis
• Financial reporting
• Long lived assets
• Financial reporting mechanics
• Financial analysis techniques
• Financial reporting quality
• Financial decisions
• Supplementary information
• Income statements
• Balance sheets
• Cash flow statements
• Inventory valuation methods
• Noncurrent liabilities
• Credit quality
• Income taxes
• Postemployment benefit plans
• Intercorporate investments
• Multinational operations
• Evaluating quality
• International trade transactions
• Financial management
• Fundamentals of financial management
• International financial management
• Financial accounting
• International financial reporting standards
• Financial reporting standards
• Stockholders’ equity
• Financial statement auditing
• Audit planning
• Internal control
• Auditing business processes
• Financial statement audit
• Financial environments
• Accounting standards
• Stock exchange
• Joint stock companies
• Vietnam’s accounting standards
• Some fundamentals
• International differences
• Financial statements
• Financial reporting issues