Efnisyfirlit

• Cover
• Title Page
• Copyright
• Dedicated To
• From the Authors
• About the Authors
• New to This Edition
• Proven Pedagogical Framework
• Instructor Resources
• Acknowledgments
• CHAPTER 1: The Environment and Conceptual Framework of Financial Reporting
  • Financial Reporting Environment
  • Conceptual Framework
  • Assumptions and Principles
  • Major Challenges in Financial Reporting
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 2: The Accounting Information System
  • Accounting Information System
  • Recording and Summarizing Basic Transactions
  • Identifying and Preparing Adjusting Entries
  • Preparing Financial Statements
  • Financial Statements for a Merchandising Company
  • APPENDIX 2A: Cash-Basis Accounting versus Accrual-Basis Accounting
    • Conversion from Cash Basis to Accrual Basis
    • Theoretical Weaknesses of the Cash Basis
  • APPENDIX 2B: Using Reversing Entries
    • Illustration of Reversing Entries—Accruals
    • Illustration of Reversing Entries—Deferrals
    • Summary of Reversing Entries
  • APPENDIX 2C: Using a Worksheet: The Accounting Cycle Revisited
    • Worksheet Columns
    • Preparing Financial Statements from a Worksheet
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 3: Income Statement, Related Information, and Revenue Recognition
  • Income Statement
  • Content and Format of the Income Statement
  • Reporting Various Income Items
  • Related Equity Statements
  • Revenue Recognition—The Fundamentals
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 4: Statement of Financial Position and Statement of Cash Flows
  • Statement of Financial Position
  • Preparation of the Statement of Financial Position
  • Statement of Cash Flows
  • Additional Information
  • APPENDIX 4A: Ratio Analysis—A Reference
    • Using Ratios to Analyze Performance
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 5: Accounting and the Time Value of Money
  • Basic Time Value Concepts
  • Single-Sum Problems
  • Annuities (Future Value)
  • Annuities (Present Value)
  • Other Time Value of Money Issues
  • Review and Practice
• CHAPTER 6: Cash and Receivables
  • Cash
  • Receivables
  • Valuation of Accounts Receivable
  • Notes Receivable
  • Other Issues Related to Receivables
  • APPENDIX 6A: Cash Controls
    • Using Bank Accounts
    • The Imprest Petty Cash System
    • Physical Protection of Cash Balances
    • Reconciliation of Bank Balances
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 7: Valuation of Inventories: A Cost-Basis Approach
  • Inventory Issues
  • Goods and Costs Included in Inventory
  • Which Cost Flow Assumption to Adopt?
  • Effect of Inventory Errors
  • APPENDIX 7A: LIFO Cost Flow Assumption
    • Last-In, First-Out (LIFO)
    • Inventory Valuation Methods—Summary Analysis
  • Review and Practice
• CHAPTER 8: Inventories: Additional Valuation Issues
  • Lower-of-Cost-or-Net Realizable Value (LCNRV)
  • Valuation Bases
  • The Gross Profit Method of Estimating Inventory
  • Retail Inventory Method
  • Presentation and Analysis
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 9: Acquisition and Disposition of Property, Plant, and Equipment
  • Property, Plant, and Equipment
  • Borrowing Costs During Construction
  • Valuation of Property, Plant, and Equipment
  • Costs Subsequent to Acquisition
  • Disposition of Property, Plant, and Equipment
  • Review and Practice
• CHAPTER 10: Depreciation, Impairments, and Depletion
  • Depreciation—A Method of Cost Allocation
  • Other Depreciation Issues
  • Impairments
  • Depletion
  • Revaluations
  • Presentation and Analysis
  • APPENDIX 10A: Revaluation of Property, Plant, and Equipment
    • Revaluation of Land
    • Revaluation of Depreciable Assets
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 11: Intangible Assets
  • Intangible Asset Issues
  • Types of Intangible Assets
  • Goodwill
  • Impairment and Presentation of Intangible Assets
  • Research and Development Costs
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 12: Current Liabilities, Provisions, and Contingencies
  • Current Liabilities
  • Provisions
  • Contingencies
  • Presentation and Analysis
  • Review and Practice
• CHAPTER 13: Non-Current Liabilities
  • Bonds Payable
  • Long-Term Notes Payable
  • Extinguishment of Non-Current Liabilities
  • Presentation and Analysis
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 14: Equity
  • Corporate Capital
  • Reacquisition of Shares
  • Dividend Policy
  • Presentation and Decision Analysis of Equity
  • APPENDIX 14A: Dividend Preferences and Book Value per Share
    • Dividend Preferences
    • Book Value per Share
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 15: Dilutive Securities and Earnings per Share
  • Dilutive Securities
  • Share Warrants
  • Share Compensation Plans
  • Basic Earnings per Share
  • Diluted Earnings per Share
  • APPENDIX 15A: Accounting for Share-Appreciation Rights
    • SARs—Share-Based Equity Awards
    • SARs—Share-Based Liability Awards
    • Share-Appreciation Rights Example
  • APPENDIX 15B: Comprehensive Earnings per Share Example
    • Diluted Earnings Per Share
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 16: Investments
  • Debt Investments
  • Equity Investments
  • Other Reporting Issues
  • APPENDIX 16A: Accounting for Derivative Instruments
    • Defining Derivatives
    • Who Uses Derivatives, and Why?
    • Basic Principles in Accounting for Derivatives
    • Derivatives Used for Hedging
    • Other Reporting Issues
    • Comprehensive Hedge Accounting Example
    • Controversy and Concluding Remarks
  • APPENDIX 16B: Fair Value Disclosures
    • Disclosure of Fair Value Information: Financial Instruments
    • Disclosure of Fair Values: Impaired Assets or Liabilities
    • Conclusion
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 17: Revenue Recognition
  • Fundamentals of Revenue Recognition
  • The Five-Step Process Revisited
  • Accounting for Revenue Recognition Issues
  • Presentation and Disclosure
  • APPENDIX 17A: Long-Term Construction Contracts
    • Revenue Recognition over Time
  • APPENDIX 17B: Revenue Recognition for Franchises
    • Franchise Accounting
    • Recognition of Franchise Rights Revenue over Time
  • Review and Practice
• CHAPTER 18: Accounting for Income Taxes
  • Fundamentals of Accounting for Income Taxes
  • Additional Issues
  • Accounting for Net Operating Losses
  • Financial Statement Presentation
  • APPENDIX 18A: Comprehensive Example of Interperiod Tax Allocation
    • First Year—2024
    • Second Year—2025
  • APPENDIX 18B: Accounting for Net Operating Loss Carrybacks
    • Loss Carryback
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 19: Accounting for Pensions and Postretirement Benefits
  • Fundamentals of Pension Plan Accounting
  • Using a Pension Worksheet
  • Past Service Cost
  • Remeasurements
  • Reporting Pension Plans in Financial Statements
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 20: Accounting for Leases
  • The Leasing Environment
  • Lessee Accounting
  • Lessor Accounting
  • Special Lease Accounting Problems
  • APPENDIX 20A: Sale-Leasebacks
    • Accounting Issues in Sale-Leaseback Transactions
    • Sale-Leaseback Example
  • APPENDIX 20B: Comprehensive Examples
    • Lease Terms: Scenario 1
    • Lease Terms: Scenario 2
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 21: Accounting Changes and Error Analysis
  • Accounting Changes
  • Changes in Accounting Estimates
  • Accounting Errors
  • Error Analysis
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 22: Statement of Cash Flows
  • The Statement of Cash Flows
  • Preparing the Statement of Cash Flows
  • Special Problems in Statement Preparation
  • Use of a Worksheet
  • Review and Practice
  • Global Accounting Insights
• CHAPTER 23: Presentation and Disclosure in Financial Reporting
  • Full Disclosure Principle
  • Disclosure Issues
  • Auditor’s and Management’s Reports
  • Current Reporting Issues
  • APPENDIX 23A: Basic Financial Statement Analysis
    • Perspective on Financial Statement Analysis
    • Ratio Analysis
    • Comparative Analysis
    • Percentage (Common-Size) Analysis
  • APPENDIX 23B: First-Time Adoption of IFRS
    • General Guidelines
    • Implementation Steps
    • Summary
  • Review and Practice
  • Global Accounting Insights
• Appendix A: Specimen Financial Statements: Marks and Spencer Group plc
• Appendix B: Specimen Financial Statements: adidas AG
• Appendix C: Specimen Financial Statements: Puma Group
• Appendix D: Environmental, Social, and Governance Reporting
• Company Index
• Subject Index
• End User License Agreement

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