Kế toán, kiểm toán - Chapter 10: Property, plant and equipment, investment property, and intangible assets: acquisition and dispositionIssuance 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...
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Kế toán, kiểm toán - Chapter 9: Inventories: additional issuesInternational standards require inventory to be valued at the lower of cost or market, but the process is slightly different for the U.S. method of applying LCM. LCM requires selecting market from replacement cost, net realizable value or NRV reduced by the normal profit margin. Designated market is compared to historical cost to determine LCM.
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Kế toán, kiểm toán - Chapter 8: Inventories: measurementPicture This, LLC, uses a standard frame size for all pictures to hold down product costs. The following schedule shows the frame inventory for Picture This, LLC, for September. The physical inventory count at September 30 shows 1,400 frames in ending inventory. Use the perpetual average cost method to determine: (1) Ending inventory cost (2...
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Kế toán, kiểm toán - ChapteChapter 6: Time value of money conceptsAssume that you borrow $700 from a friend and intend to repay the amount in four equal annual installments beginning one year from today. Your friend wishes to be reimbursed for the time value of money at an 8% annual rate. What is the required annual payment that must be made (the annuity amount) to repay the loan in four years?
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Kế toán, kiểm toán - Chapter 5: Income measurement and profitability analysisOn November 1, 2013, the Belmont Corporation, a real estate developer, sold a tract of land for $800,000. The sales agreement requires the customer to make four equal annual payments of $200,000 plus interest on each November 1, beginning November 1, 2013. The land cost $560,000 to develop. The company’s fiscal year ends on December 31.
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Kế toán, kiểm toán - Chapter 4: The income statement and statement of cash flowsThe IASB and FASB have been working together to develop a common definition and a common set of disclosures for discontinued operations. The proposed standard defines a discontinued operation as a “component” that either: Has been disposed of Is classified as held for sale
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Kế toán tài chính 1 - Chapter 3: The statement of financial position and financial disclosuresPart I The full-disclosure principle requires that financial statements provide all material, relevant information concerning the reporting entity. Disclosure notes typically span several pages and either explain or elaborate upon the data presented in the financial statements themselves, or provide information not directly related to any specific...
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Kế toán tài chính 1 - Chapter 2: Review of the accounting processThe statement of comprehensive income reports the changes in shareholders’ equity during the period that were not a result of transactions with owners Comprehensive income can be reported in: A single, continuous statement of comprehensive income In two, separate, but consecutive statements
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Kế toán tài chính 1 - Chapter 1: Environment and theoretical structure of financial accountingCash Basis Accounting Carter Company has sales on account totaling $100,000 per year for three years. Carter collected $50,000 in the first year and $125,000 in the second and third years. The company prepaid $60,000 for three years’ rent in the first year. Utilities are $10,000 per year, but in the first year only $5,000 was paid. Payments to em...
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Kế toán tài chính 1 - Chương 7: Kế toán doanh thu, thu nhập, chi phí và xác định kết quả kinh doanhNgày 01.01.20X0 doanh nghiệp N bán cho công ty K một lô hàng cho trả chậm trong 3 năm. Giá bán chưa thuế GTGT của lô hàng này nếu trả tiền ngay là 300 triệu đồng, thuế GTGT 10%. Giá xuất kho lô hàng là 250 triệu đồng. Nợ gốc, thuế và lãi được trả đều vào cuối mỗi năm. Hai bên thỏa thuận lãi suất cố định cho khoản tín dụng tương tự là 10%/năm t...
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