Long-Term Assets
Publisher: Bookboon
Published: 2013
ISBN-13: 9788776814885
Table of contents: title: Innhold; title: Part 1. Long-Term Investments; title: Intent-Based Accounting; title: The Fair Value Measurement Option; title: Available for Sale Securities; title: Other Comprehensive Income; title: An Illustration; title: Alternative: A Valuation Adjustments Account; title: Dividends and Interest; title: The Balance Sheet Appearance; title: Held to Maturity Securities; title: The Issue Price; title: Recording the Initial Investments; title: Illustration of Bonds Purchased at Par; title: Illustration of Bonds Purchased at a Premium; title: Illustration of Bonds Purchased at a Discount; title: The Equity Method of Accounting; title: Investments Requiring Consolidation; title: Economic Entity Concept and Control; title: Accounting Issues; title: Goodwill; title: The Consolidated Balance Sheet; title: The Consolidated Income Statement; title: Part 2. Property, Plant and Equipment; title: What Costs are Included in Property, Plant and Equipment; title: Cost to Assign to Items of Property, Plant and Equipment; title: Interest Cost; title: Training Costs; title: A Distinction Between Land and Land Improvements; title: Lump-Sum Acquisitions; title: Professional Judgment; title: Materiality Considerations; title: Equipment Leases; title: Service Life and Cost Allocation; title: Depreciation Methodology; title: Many Methods; title: Some Important Terminology; title: The Straight-Line Method; title: Fractional Period Depreciation; title: Spreadsheet Software; title: The Units-of-Output Method; title: The Double-Declining Balance Method; title: Spreadsheet Software; title: Fractional Period Depreciation; title: Alternatives to DDB; title: The Sum-of-the-Years’-Digits Method; title: Spreadsheet Software; title: Fractional Period Depreciation; title: Changes in Estimates; title: Tax Laws; title: Advanced PP&E Issues/ Natural Resources/Intangibles; title: PP&E Costs Subsequent to Asset Acquisition; title: Restoration and Improvement; title: Disposal of PP&E; title: Accounting for Asset Exchanges; title: Commercial Substance; title: Recording the Initial Investments; title: Boot; title: Exchanges Lacking Commercial Substance; title: Assets Impairment; title: Taking a “Big Bath”; title: Natural Resources; title: Depletion Calculations; title: Equipment Used to Extract Natural Resources; title: Intangibles; title: An Amortization Example; title: An Impairment Example; title: Some Specific Intangibles