'Amortization expense' diaporamas de présentation

Accounting Under Ideal Conditions

Accounting Under Ideal Conditions. Financial Accounting Theory: Chapter 2 Cathy Phung Jaspreet Sidhu Neil Ganatra Yashar Davarpanah. Present Value Model Under C ertainty. Overview. The study of Financial Accounting Theory starts with the Present Value Model

1.69k views • 57 slides

The New PSAB (2009) Financial Statements

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FINANCIAL ACCOUNTING A USER PERSPECTIVE

984 views • 47 slides

Module 8

Module 8. Capital Assets/Fixed Assets. Learning Objectives. Capital Assets. Tangible Capital Assets. InTangible Capital Assets. Cost of Capital Assets. Capital Expenditures. Revenue Expenditures. Betterments. Land. Land Improvements. Buildings. Leasehold Improvements.

657 views • 44 slides

Module 8

Module 8. Capital Assets/Fixed Assets. Learning Objectives. Capital Assets. Tangible Capital Assets. InTangible Capital Assets. Cost of Capital Assets. Capital Expenditures. Revenue Expenditures. Betterments. Land. Land Improvements. Buildings. Leasehold Improvements.

441 views • 44 slides

Accrual Accounting Concepts

CHAPTER. Accrual Accounting Concepts. 4. Time Period Assumption. Divides the economic life of a business into artificial time periods Interim period (month, quarter) Year (fiscal, calendar) WHY? To provide immediate feedback on how the business is doing. Revenue Recognition Principle.

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Proposed Accounting Standards Update to Lease Accounting

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Proposed Accounting Standards Update to Lease Accounting

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McGraw-Hill Ryerson

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Accounting for a Capital Lease

Chapter 15. Illustrated Solution: Problem 15-41. Accounting for a Capital Lease. Problem Assumption. This is a capitalized lease that qualifies as a sales-type lease for both Dannell Tool Co., the lessee, and Crosby Equipment Co., the lessor. Present Value. Dannell Tool Company.

523 views • 32 slides

Development in International Accounting Standards Setting

Development in International Accounting Standards Setting. Jamie Wang Associate Professor University of Wisconsin-Parkside. Internationalization. There is considerable evidence that companies are increasingly operating in a global marketplace.

537 views • 24 slides

Chapter 10 Amortization

Chapter 10 Amortization. Illustration 10-6. FACTORS IN CALCULATING AMORTIZATION. AMORTIZATION METHODS.

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Chapter 10 Amortization

Chapter 10 Amortization. Illustration 10-6. FACTORS IN CALCULATING AMORTIZATION. AMORTIZATION METHODS.

308 views • 19 slides

Review

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Review

155 views • 9 slides