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Intermediate Accounting, 15th Edition
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Intermediate Accounting, 15th Edition
by Terry D. Warfield, Donald E. Kieso, Jerry J. Weygandt
Intermediate Accounting, 15th Edition
Cover Page
Title Page
Copyright
Brief Contents
Author Commitment
From the Authors
What's New?
Content Changes by Chapter
Teaching and Learning Supplementary Material
Contents
Acknowledgments
Chapter 1: Financial Accounting and Accounting Standards
We Can Do Better
Financial Statements and Financial Reporting
Parties Involved in Standard-Setting
Generally Accepted Accounting Principles
Issues in Financial Reporting
FASB Codification
IFRS Insights
Chapter 2: Conceptual Framework for Financial Reporting
What Is It?
Conceptual Framework
First Level: Basic Objective
Second Level: Fundamental Concepts
Third Level: Recognition and Measurement Concepts
FASB Codification
IFRS Insights
Chapter 3: The Accounting Information System
Needed: A Reliable Information System
Accounting Information System
The Accounting Cycle
Financial Statements for a Merchandising Company
APPENDIX 3A Cash-Basis Accounting versus Accrual-Basis Accounting
Conversion from Cash Basis to Accrual Basis
Theoretical Weaknesses of the Cash Basis
APPENDIX 3B Using Reversing Entries
Illustration of Reversing Entries—Accruals
Illustration of Reversing Entries—Deferrals
Summary of Reversing Entries
APPENDIX 3C Using a Worksheet: The Accounting Cycle Revisited
Worksheet Columns
Adjustments Entered on the Worksheet
Preparing Financial Statements from a Worksheet
IFRS Insights
Chapter 4: Income Statement and Related Information
Financial Statements Are Changing
Income Statement
Format of the Income Statement
Reporting Various Income Items
Other Reporting Issues
FASB Codification
IFRS Insights
Chapter 5: Balance Sheet and Statement of Cash Flows
Hey, It Doesn't Balance!
Balance Sheet
Statement of Cash Flows
Additional Information
APPENDIX 5A Ratio Analysis—A Reference
Using Ratios to Analyze Performance
APPENDIX 5B Specimen Financial Statements: The Procter & Gamble Company
FASB Codification
IFRS Insights
Chapter 6: Accounting and the Time Value of Money
How Do I Measure That?
Basic Time Value Concepts
Single-Sum Problems
Annuities
More Complex Situations
Present Value Measurement
FASB Codification
Chapter 7: Cash and Receivables
Please Release Me?
Cash
Accounts Receivable
Notes Receivable
Special Issues
APPENDIX 7A Cash Controls
Using Bank Accounts
The Imprest Petty Cash System
Physical Protection of Cash Balances
Reconciliation of Bank Balances
APPENDIX 7B Impairments of Receivables
Impairment Measurement and Reporting
FASB Codification
IFRS Insights
Chapter 8: Valuation of Inventories: A Cost-Basis Approach
To Switch or Not to Switch
Inventory Issues
Physical Goods Included in Inventory
Costs Included in Inventory
Which Cost Flow Assumption to Adopt?
Special Issues Related to LIFO
Basis for Selection of Inventory Method
FASB Codification
Chapter 9: Inventories: Additional Valuation Issues
Not What It Seems to Be
Lower-of-Cost-or-Market
Valuation Bases
The Gross Profit Method of Estimating Inventory
Retail Inventory Method
Presentation and Analysis
APPENDIX 9A LIFO Retail Methods
Stable Prices—LIFO Retail Method
Fluctuating Prices—Dollar-Value LIFO Retail Method
Subsequent Adjustments Under Dollar-Value LIFO Retail
Changing from Conventional Retail to LIFO
FASB Codification
IFRS Insights
Chapter 10: Acquisition and Disposition of Property, Plant, and Equipment
Watch Your Spending
Property, Plant, and Equipment
Valuation of Property, Plant, and Equipment
Costs Subsequent to Acquisition
Disposition of Property, Plant, and Equipment
FASB Codification
Chapter 11: Depreciation, Impairments, and Depletion
Here Come the Write-Offs
Depreciation—A Method of Cost Allocation
Impairments
Depletion
Presentation and Analysis
APPENDIX 11A Income Tax Depreciation
Modified Accelerated Cost Recovery System
Optional Straight-Line Method
Tax versus Book Depreciation
FASB Codification
IFRS Insights
Chapter 12: Intangible Assets
Is This Sustainable?
Intangible Asset Issues
Types of Intangible Assets
Impairment of Intangible Assets
Research and Development Costs
Presentation of Intangibles and Related Items
FASB Codification
IFRS Insights
Chapter 13: Current Liabilities and Contingencies
Now You See It, Now You Don't
Current Liabilities
Contingencies
Presentation and Analysis
FASB Codification
IFRS Insights
Chapter 14: Long-Term Liabilities
Going Long
Bonds Payable
Long-Term Notes Payable
Reporting and Analyzing Liabilities
APPENDIX 14A Troubled-Debt Restructurings
Settlement of Debt
Modification of Terms
Concluding Remarks
FASB Codification
IFRS Insights
Chapter 15: Stockholders’ Equity
It's a Global Market
The Corporate Form of Organization
Corporate Capital
Preferred Stock
Dividend Policy
Presentation and Analysis of Stockholders’ Equity
APPENDIX 15A Dividend Preferences and Book Value per Share
Dividend Preferences
Book Value per Share
FASB Codification
IFRS Insights
Chapter 16: Dilutive Securities and Earnings per Share
Kicking the Habit
Dilutive Securities
Accounting for Stock Compensation
Computing Earnings per Share
APPENDIX 16A Accounting for Stock-Appreciation Rights
SARS—Share-Based Equity Awards
SARS—Share-Based Liability Awards
Stock-Appreciation Rights Example
APPENDIX 16B Comprehensive Earnings per Share Example
Diluted Earnings per Share
FASB Codification
IFRS Insights
Chapter 17: Investments
What to Do?
Investments in Debt Securities
Investments in Equity Securities
Additional Measurement Issues
Reclassifications and Transfers
APPENDIX 17A 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 17B Variable-Interest Entities
What About GAAP?
Consolidation of Variable-Interest Entities
APPENDIX 17C Fair Value Disclosures
Disclosure of Fair Value Information: Financial Instruments
Disclosure of Fair Values: Impaired Assets or Liabilities
Conclusion
FASB Codification
IFRS Insights
Chapter 18: Revenue Recognition
It's Back
Overview of Revenue Recognition
Revenue Recognition at Point of Sale (Delivery)
Revenue Recognition before Delivery
Revenue Recognition after Delivery
APPENDIX 18A Revenue Recognition for Franchises
Initial Franchise Fees
Continuing Franchise Fees
Bargain Purchases
Options to Purchase
Franchisor's Cost
Disclosures of Franchisors
FASB Codification
IFRS Insights
Chapter 19: Accounting for Income Taxes
How Much Is Enough?
Fundamentals of Accounting for Income Taxes
Accounting for Net Operating Losses
Financial Statement Presentation
Review of the Asset-Liability Method
APPENDIX 19A Comprehensive Example of Interperiod Tax Allocation
First Year—2013
Second Year—2014
FASB Codification
IFRS Insights
Chapter 20: Accounting for Pensions and Postretirement Benefits
Where Have All the Pensions Gone?
Nature of Pension Plans
Accounting for Pensions
Using a Pension Worksheet
Reporting Pension Plans in Financial Statements
APPENDIX 20A Accounting for Postretirement Benefits
Accounting Guidance
Differences Between Pension Benefits and Healthcare Benefits
Postretirement Benefits Accounting Provisions
Illustrative Accounting Entries
Disclosures in Notes to the Financial Statements
Actuarial Assumptions and Conceptual Issues
FASB Codification
IFRS Insights
Chapter 21: Accounting for Leases
More Companies Ask, “Why Buy?”
The Leasing Environment
Accounting by the Lessee
Accounting by the Lessor
Special Lease Accounting Problems
APPENDIX 21A Sale-Leasebacks
Determining Asset Use
Sale-Leaseback Example
FASB Codification
IFRS Insights
Chapter 22: Accounting Changes and Error Analysis
In the Dark
Accounting Changes
Changes in Accounting Principle
Changes in Accounting Estimates
Changes in Reporting Entity
Accounting Errors
Error Analysis
APPENDIX 22A Changing from or to the Equity Method
Change from the Equity Method
Change to the Equity Method
FASB Codification
IFRS Insights
Chapter 23: Statement of Cash Flows
Show Me the Money!
Preparation of the Statement of Cash Flows
Illustrations—Tax Consultants Inc.
Special Problems in Statement Preparation
Use of a Worksheet
FASB Codification
IFRS Insights
Chapter 24: Full Disclosure in Financial Reporting
High-Quality Financial Reporting—Always in Fashion
Full Disclosure Principle
Notes to the Financial Statements
Disclosure Issues
Auditor's and Management's Reports
Current Reporting Issues
APPENDIX 24A Basic Financial Statement Analysis
Perspective on Financial Statement Analysis
Ratio Analysis
Comparative Analysis
Percentage (Common-Size) Analysis
FASB Codification
IFRS Insights
Index
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