Solution Manual for Intermediate Accounting Volume 2 11th Edition by Donald Kieso – Ebook PDF Instant Download/Delivery:1119048540 9781119048541
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ISBN 10: 1119048540
ISBN 13: 9781119048541
Author: Donald Kieso
The Kieso, Weygandt, Warfield, Young, Wiecek, McConomy: Intermediate Accounting text has an outstanding reputation as “THE” text for intermediate accounting and is viewed as a reliable resource by accounting students, faculty, and professionals. After listening carefully to instructors and students alike, and after having built on what we have learned over ten successful editions and more than 30 years of being the market leader, we are confident that the eleventh edition will continue to meet the needs of instructors and students.
With the merging of CMA/CA/CGA into the CPA, instructors want materials that link to the competencies that are outlined by the CPA. Kieso has done this and has adapted many questions to prepare students for the CPA designation. This, along with the integration of the International Accounting Standards and their comparison with Accounting Standards for Private Enterprises enhances the main goal of the book, “to help students understand, prepare and use financial information by linking education with the ‘real-world’ accounting environment”. Our industry-experienced and leading-edge author expertise in the field of IFRS, combined with an update of the text’s technical content ensures that accounting faculty and students can continue to rely on Intermediate Accounting.
Intermediate Accounting Volume 2 11th Table of contents:
CHAPTER 13 Non-Financial and Current Liabilities
UNDERSTANDING NON-FINANCIAL AND CURRENT LIABILITIES
RECOGNITION AND MEASUREMENT
Liability Definition and Characteristics
Financial Liabilities and Non-Financial Liabilities
Measurement
COMMON CURRENT LIABILITIES
What Is a Current Liability?
Bank Indebtedness and Credit Facilities
Accounts Payable
Notes Payable
Current Maturities of Long-Term Debt
Short-Term Debt Expected to Be Refinanced
Dividends Payable
Rents and Royalties Payable
Customer Advances and Deposits
Taxes Payable
EMPLOYEE-RELATED LIABILITIES
Payroll Deductions
Short-Term Compensated Absences
Profit-Sharing and Bonus Agreements
NON-FINANCIAL LIABILITIES
Decommissioning and Restoration Obligations
Unearned Revenues
Product Guarantees and Customer Programs
Contingencies, Uncertain Commitments, and Requirements for Guarantees and Other Commitments
PRESENTATION, DISCLOSURE, AND ANALYSIS
Presentation and Disclosure of Current Liabilities
Presentation and Disclosure of Contingencies, Guarantees, and Commitments
Analysis
IFRS/ASPE COMPARISON
A Comparison of IFRS and ASPE
Looking Ahead
CHAPTER 14 Long-Term Financial Liabilities
UNDERSTANDING DEBT INSTRUMENTS
Bonds and Notes Payable
Credit Ratings
Defeasance
Types of Companies that Have Significant Debt Financing
Information for Decision-Making
MEASUREMENT
Bonds and Notes Issued at Par
Discounts and Premiums
Special Situations
RECOGNITION AND DERECOGNITION
Repayment before Maturity Date
Exchange of Debt Instruments
Troubled Debt Restructurings
Defeasance Revisited
Off–Balance Sheet Financing
PRESENTATION, DISCLOSURE, AND ANALYSIS
Presentation
Disclosures
Analysis
IFRS/ASPE COMPARISON
A Comparison of IFRS and ASPE
Looking Ahead
CHAPTER 15 Shareholders’ Equity
UNDERSTANDING THE CORPORATE FORM, SHARE CAPITAL, AND PROFIT DISTRIBUTION
Corporate Law and the Share Capital System
Types of Shares
Limited Liability of Shareholders
Formality of Profit Distribution
RECOGNITION, DERECOGNITION, AND MEASUREMENT
Issuance of Shares
Reacquisition, Retirement, and Conversion of Shares
Dividends
PRESENTATION, DISCLOSURE, AND ANALYSIS
Components of Shareholders’ Equity
Capital Disclosures
Analysis
IFRS/ASPE COMPARISON
A Comparison of IFRS and ASPE
Looking Ahead
APPENDIX 15A—PAR VALUE AND TREASURY SHARES
Par Value Shares
Treasury Shares
APPENDIX 15B—FINANCIAL REORGANIZATION
Comprehensive Revaluation
CHAPTER 16 Complex Financial Instruments
DERIVATIVES
Managing Risks
Accounting for Derivatives
DEBT VERSUS EQUITY: ISSUER PERSPECTIVE
Economics of Complex Financial Instruments
Presentation and Measurement of Hybrid/Compound Instruments
SHARE-BASED COMPENSATION
Types of Plans
Recognition, Measurement, and Disclosure of Share-Based Compensation
IFRS/ASPE COMPARISON
A Comparison of IFRS and ASPE
Looking Ahead
APPENDIX 16A—HEDGING
Derivatives Used for Hedging and the Need for Hedge Accounting Standards
Hedge Accounting
APPENDIX 16B—STOCK COMPENSATION PLANS— ADDITIONAL COMPLICATIONS
Share Appreciation Rights Plans
Performance-Type Plans
APPENDIX 16C—ADVANCED MODELS FOR MEASURING FAIR VALUE AND DISCLOSURE OF FAIR VALUE INFORMATION
Options Pricing Models
Fair Value Disclosure for Financial Instruments
CHAPTER 17 Earnings per Share
OVERVIEW
Objective of EPS
Presentation and Disclosure
BASIC EPS
Capital Structure
Income Available to Common/Ordinary Shareholders
Weighted Average Common/Ordinary Shares
Comprehensive Illustration
DILUTED EPS
Complex Capital Structure
Convertible Securities
Options and Warrants
Contingently Issuable Shares
Antidilution Revisited
Additional Disclosures
Comprehensive Earnings per Share Exercise
ANALYSIS AND IFRS/ASPE COMPARISON
Analysis
A Comparison of IFRS and ASPE and Looking Ahead
CHAPTER 18 Income Taxes
INCOME TAXES FROM A BUSINESS PERSPECTIVE
CURRENT INCOME TAXES
Accounting Income and Taxable Income
Calculation of Taxable Income
Calculation of Current Income Taxes
DEFERRED/FUTURE INCOME TAXES
Deferred Tax Liabilities
Deferred Tax Assets
Income Tax Accounting Objectives and Analyses of Temporary Deductible Differences
Tax Rate Considerations
INCOME TAX LOSS CARRYOVER BENEFITS
Loss Carryback Illustrated
Loss Carryforward Illustrated
Review of Deferred Tax Asset Account
PRESENTATION, DISCLOSURE, AND ANALYSIS
Statement of Financial Position Presentation
Income and Other Statement Presentation
Disclosure Requirements
Analysis
Outstanding Conceptual Questions
IFRS/ASPE COMPARISON
A Comparison of IFRS and ASPE
Looking Ahead
APPENDIX 18A—COMPREHENSIVE ILLUSTRATION
First Year of Operations—2017
Second Year of Operations—2018
CHAPTER 19 Pensions and Other Post-Employment Benefits
INTRODUCTION AND BENEFIT PLAN BASICS
Overview of Pensions and Their Importance from a Business Perspective
Defined Contribution Plans
Defined Benefit Plans
DEFINED BENEFIT PENSION PLANS
The Employer’s Obligation
Plan Assets
Surplus or Deficit
Defined Benefit Cost Components
Other Defined Benefit Plans
PRESENTATION, DISCLOSURE, AND ANALYSIS
Presentation
Disclosure
Analysis
IFRS/ASPE COMPARISON
A Comparison of IFRS and ASPE
Looking Ahead
APPENDIX 19A—EXAMPLE OF A ONE-PERSON PLAN
Current Service Cost
Defined Benefit Obligation
Past Service Cost
CHAPTER 20 Leases
LEASING BASICS
Importance of Leases from a Business Perspective
The Leasing Environment
IFRS AND ASPE APPROACH—LESSEES
Lease Criteria
Determination of Rental Payments
Accounting for a Right-of-Use Asset
Accounting for Residual Values and Purchase Options in a Finance Lease
Accounting for an Operating Lease
Capital and Operating Leases Compared under ASPE
Presentation and Disclosure
IFRS AND ASPE APPROACH—LESSORS
Classification Criteria
Accounting for Financing and Manufacturer/Dealer or Sales-Type Leases
Accounting for Residual Values and Purchase Options in a Financing or Manufacturer/Dealer or Sales-T
Accounting for an Operating Lease
IFRS/ASPE COMPARISON
A Comparison of IFRS and ASPE
Looking Ahead
APPENDIX 20A—OTHER LEASE ISSUES
Sale and Leaseback Transactions
Real Estate Leases
APPENDIX 20B—LESSEE ACCOUNTING UNDER IAS 17
IFRS Criteria
CHAPTER 21 Accounting Changes and Error Analysis
CHANGES IN ACCOUNTING POLICIES AND ESTIMATES, AND ERRORS
Types of Accounting Changes
Alternative Accounting Methods
Accounting Standards
Retrospective Application—Change in Accounting Policy
Retrospective Restatement—Correction of an Error
Prospective Application
ANALYSIS
Motivations for Change
Interpreting Accounting Changes
IFRS/ASPE COMPARISON
A Comparison of IFRS and ASPE
Looking Ahead
APPENDIX 21A—ERROR ANALYSIS
Statement of Financial Position Errors
Income Statement Errors
Statement of Financial Position and Income Statement Errors
Comprehensive Illustration: Numerous Errors
Preparation of Comparative Financial Statements
CHAPTER 22 Statement of Cash Flows
INTRODUCTION TO CASH FLOWS AND THE STATEMENT OF CASH FLOWS
Purpose, Uses, and Importance from a Business Perspective
What Is Included in Cash?
Classification of Cash Flows
Format of the Statement
PREPARING A STATEMENT OF CASH FLOWS
Illustration Using the Direct Method— Tax Consultants Inc.
Illustration Using the Indirect Method—Eastern Window Products Limited
Illustration Using Both Methods—Yoshi Corporation
PRESENTATION
Disclosure Requirements
Presentation Requirements
Illustrative Example
ANALYZING THE STATEMENT OF CASH FLOWS
Interpreting the Statement of Cash Flows
Sensitivity Analysis
Free Cash Flow
IFRS/ASPE COMPARISON
A Comparison of IFRS and ASPE
Looking Ahead
APPENDIX 22A— USE OF A WORK SHEET
Preparing the Work Sheet
Analyzing Transactions
Completing the Work Sheet
CHAPTER 23 Other Measurement and Disclosure Issues
DISCLOSURE ISSUES
The Importance of Disclosure from a Business Perspective
Full Disclosure Principle
Accounting Policies
Segmented Reporting
Interim Reporting
OTHER MEASUREMENT ISSUES
Related-Party Transactions
Subsequent Events
Bankruptcy and Receivership
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