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What are the different methods that can be used to account for equity securities and when should they be used? Know the accounting for each method. What are the different methods that can be used to account for debt securities and when should they be used? Know the accounting for each method. What is the accounting for impairments related to receivables and loans? What items are eligible to be accounted for using the fair value option? When must a company elect to use the fair value option? Do all assets in a particular category have to use the fair value option if it is elected for one item in the category? How do we account for intangible assets? Know the difference in accounting for limited-life versus indefinite-life assets and the types of intangible assets in each category. What are the different ways that have been used to account for goodwill? What method do we currently use and why was it chosen? Use your accounting theories and SFACs to consider which method of accounting for goodwill best captures its underlying economic reality and which method managers may prefer. What is the accounting for research and development?
What are the guidelines for recording pensions? Why is pension accounting challenging? Have there been abuses associated with this area
The market price of the stock was $110 per share on June 14. Journalize the entries required on June 14, July 1, and August 15
How many times does the committee meet on an annual basis? What authority does the committee have in carrying out its responsibilities
What does "transparency" mean in accounting? What is the term used to describe the possibility that a foreign currency will decrease in US $ value over the life of an asset such as Accounts Receivable
Chester Lome drills well for residential and commercial lots. In April 2008. Chester decided to scrap his well drilling truck, purchased in 1984 for $25,000 and fully depreciated. Prepare the journal entry recording the scrapping of the truck.
Common stock outstanding January 1, 2017, was 32,000 shares, and 40,000 shares were outstanding at December 31, 2017.
Discuss the accounting treatment in relation to provisions, contingent liabilities and contingent assets required by PAS 37
If the sales price changes to $ 4.00 and the owner salary changes to $ 15,000, how many units must be sold?What are the total variable costs per unit?
JIM currently uses the calendar year as its financial and tax annual accounting period. Management, because of the seasonality of sales, wants to change.
create one variable that represents the rate of violent crime reported to police per 100,000 residents in 2005 and one variable
If the company's price per unit increased by $5 and its volume decreased by 250 units, what would be the company's projected net income
Why is accrual-basis accounting acceptable for most business enterprises and the cash basis unacceptable in the preparation of an income statement and a balance sheet?
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