Tài liệu Khối Ngành Kinh Tế

The if-converted method is used for convertible debt and equity securities. The method assumes conversion occurs as of the beginning of the period or date of issuance, if later. Report EPS data separately for: Income from Continuing Operations Separately Reported Items Discontinued Operations Extraordinary Items Net Income

13 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 541 | Lượt tải: 0

Are usually stated as a percentage of the par or stated value. May be cumulative or noncumulative. May be partially participating, fully participating, or nonparticipating. Unpaid dividends must be paid in full before any distributions to common stock. Dividends in arrears are not liabilities, but the per share and aggregate amounts

19 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 633 | Lượt tải: 0

Expected Postretirement Benefit Obligation (EPBO) – The actuary's estimate of the total postretirement benefits (at their discounted present value) expected to be received by plan participants. Accumulated Postretirement Benefit Obligation (APBO) – The portion of the EPBO attributed to employee service to date.

21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 496 | Lượt tải: 0

A valuation allowance account is needed if it is more likely than not that some portion of the deferred tax asset will not be realized. The deferred tax asset is then reported at its estimated net realizable value.

18 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 503 | Lượt tải: 0

Sometimes a lessee will make improvements to leased property that reverts back to the lessor at the end of the lease. Like other assets, leasehold improvement costs are allocated as depreciation expense over its useful life to the lessee, which is to be the shorter of the physical life of the asset or the lease term.

20 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 588 | Lượt tải: 0

To compute cash payment use present value tables. Each payment includes both an interest amount and a principal amount. Interest expense or revenue: Effective interest rate × Outstanding balance of debt Interest expense or revenue Principal reduction: Cash amount – Interest component Principal reduction per period

21 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 477 | Lượt tải: 0

Product warranties inevitably entail costs. The amount of those costs can be reasonably estimated using commonly available estimation techniques. The estimate requires the following entry:

20 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 481 | Lượt tải: 0

Trading securities are presented on the financial statement as follows: Income Statement and Statement of Comprehensive Income: Fair value changes are included in the income statement in the periods in which they occur, regardless of whether they are realized or unrealized. Investments in trading securities do not affect other comprehensive incom...

43 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 573 | Lượt tải: 0

Assets held for saleinclude assets that managementhas committed to sell immediately intheir present condition andfor which sale is probable. Accelerated methods result in more depreciation in the early years of an asset’s useful life and less depreciation in later years of an asset’s useful life.

20 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 524 | Lượt tải: 0

Issuance of Equity Securities Asset acquired is recorded at the fair value of the asset or the market value of the securities, whichever is more clearly evident. If the securities are actively traded, market value can be easily determined. If the securities given are not actively traded, the fair value of the asset received, as determined by app...

20 trang | Chia sẻ: huyhoang44 | Ngày: 26/03/2020 | Lượt xem: 535 | Lượt tải: 0