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1、,C H A P T E R 10,ACQUISITION AND DISPOSITION OF PROPERTY, PLANT, AND EQUIPMENT,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,Acquisition,Acquisition costs: land, buildings, equipmentSelf-constructed assetsInterest costsObservations,Valuation,Cost Subsequent to Acquisition,Dispositions,Cash discountsDeferred contractsLump-sum purchasesStock issuanceNon-monetary exchangesGovernment grants,SaleInvoluntary conversion,AdditionsImprovements and replacementsRearrangem。

2、,C H A P T E R 12,INTANGIBLE ASSETS,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,Marketing-relatedCustomer-relatedArtistic-relatedContract-relatedTechnology-relatedGoodwill,Intangible Asset Issues,Types of Intangibles,Impairment of Intangibles,Research and Development Costs,Presentation of Intangibles and Related Items,CharacteristicsValuationAmortization,Limited-life intangiblesReversal of impairment lossIndefinite-life intangibles other than goodwillGoodwill,I。

3、,C H A P T E R 4,INCOME STATEMENT AND RELATED INFORMATION,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,ElementsMinimum disclosureIntermediate componentsIllustrationCondensed income statements,Income Statement,Format of Income Statement,Reporting Within the Income Statement,Other Reporting Issues,UsefulnessLimitationsQuality of Earnings,Gross profit Income from operationsIncome before income taxNet incomeNon-controlling interestsEarnings per shareDiscontinued 。

4、,C H A P T E R 6,ACCOUNTING AND THE TIME VALUE OF MONEY,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,Future value of a single sumPresent value of a single sumSolving for other unknowns,Basic Time Value Concepts,Single-Sum Problems,Annuities,More Complex Situations,Present Value Measurement,ApplicationsThe nature of interestSimple interestCompound interestFundamental variables,Future value of ordinary annuityFuture value of annuity dueExample。

5、,C H A P T E R 7,CASH AND RECEIVABLES,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,RecognitionValuationImpairment evaluation process,Cash,Accounts Receivable,Notes Receivable,Special Issues,What is cash?Reporting cashSummary of cash-related items,RecognitionValuation,Fair value optionDerecognition of receivablesPresentation and analysis,Cash and Receivables,A financial assetalso a financial instrument. Financial Instrument - Any contract that gives rise to a fina。

6、,C H A P T E R 11,DEPRECIATION, IMPAIRMENTS, AND DEPLETION,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,Depreciation,Factors involvedMethods of depreciationComponent depreciationSpecial issues,Impairments,Depletion,Presentation and Analysis,Recognizing impairmentsImpairment illustrationsReversal of lossCash-generating unitsAssets to be disposed of,PresentationAnalysis,Establishing a baseWrite-off of resource costEstimating reservesLiquidating dividends。

7、,C H A P T E R 3,THE ACCOUNTING INFORMATION SYSTEM,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,Identifying and recordingJournalizingPostingTrial balanceAdjusting entriesAdjusted trial balancePreparing financial statementsClosingPost-closing trial balanceReversing entriesSummary,Accounting Information System,The Accounting Cycle,Financial Statements For Merchandisers,Basic terminologyDebits and creditsAccounting equationFinancial statements and o。

8、,C H A P T E R 5,STATEMENT OF FINANCIAL POSITION AND STATEMENT OF CASH FLOWS,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,Statement of Financial Position,Additional Information,UsefulnessLimitationsClassification,NotesTechniques of disclosureOther guidelines,Statement of Financial Position and Statement of Cash Flows,Statement of Cash Flows,PurposeContent and formatPreparationUsefulness,Statement of Financial Position,LO 1 Explain the uses and limitations of a st。

9、,C H A P T E R 9,INVENTORIES: ADDITIONAL VALUATION ISSUES,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,Special valuation situationsRelative sales valuePurchase commitments,Lower-of-Cost-or-Net Realizable Value (LCNRV),Valuation Bases,Gross Profit Method,Retail Inventory Method,Presentation and Analysis,Net realizable value Illustration of LCNRVApplication of LCNRVRecording net realizable value Use of an allowance Recovery of inventory lossEvaluation。

10、,C H A P T E R 1,FINANCIAL REPORTING AND ACCOUNTING STANDARDS,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,General-purpose financial statements Capital providersEntity perspectiveDecision-usefulness,Global Markets,Objective of Financial Reporting,Standard-Setting Organizations,Financial Reporting Challenges,Financial statements and financial reportingAccounting and capital allocationHigh-quality standards,IOSCOIASBHierarchy of IFRS,Political environmentExpectation。

11、,C H A P T E R 2,CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING,Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield,Conceptual Framework,First Level: Basic Objective,Second Level: Fundamental Concepts,Third Level: Recognition, Measurement, and Disclosure Concepts,NeedDevelopmentOverview,Qualitative characteristicsBasic elements,Basic assumptionsBasic principlesConstraintsSummary of the structure,Conceptual Framework For Financial Reporting,Need for a Conceptual Framework。

12、,Accounting for Pensions and Other Postretirement Benefits,Chapter 20,Intermediate Accounting12th EditionKieso, Weygandt, and Warfield,Prepared by Coby Harmon, University of California, Santa Barbara,Accounting for Pensions and Postretirement Benefits,Alternative measures of liabilityCapitalization versus non-capitalizationComponents of pension expense,Nature of Pension Plans,Accounting for Pensions,Using a Pension Worksheet,Minimum Liability,Reporting Pension Plans in Financial Stat。

13、,Leasing: Accounting Issues,Chapter 21,Intermediate Accounting12th EditionKieso, Weygandt, and Warfield,Prepared by Coby Harmon, University of California, Santa Barbara,Leasing Environment,Who are players?Advantages of leasingConceptual nature of a lease,Accounting by Lessee,Accounting by Lessor,Special Accounting Problems,Capitalization criteriaAccounting differencesCapital lease methodOperating methodComparison,Residual valuesSales-type leasesBargain purchase option。

14、,Recognizing Revenue,Chapter 18,Intermediate Accounting12th EditionKieso, Weygandt, and Warfield,Prepared by Coby Harmon, University of California, Santa Barbara,Current Environment,Guidelines for revenue recognitionDepartures from sale basis,Revenue Recognition at the Point of Sale,Revenue Recognition before Delivery,Revenue Recognition after Delivery,Sales with buyback agreementsSales when right of return existsTrade loading and channel stuffing,Installment-sales methodCost-recovery。

15、,Debt and Equity Investments,Chapter 17,Intermediate Accounting12th EditionKieso, Weygandt, and Warfield,Prepared by Coby Harmon, University of California, Santa Barbara,Investments in Debt Securities,Investments in Equity Securities,Other Reporting Issues,Held-to-maturity securitiesAvailable-for-sale securitiesTrading securities,Holdings of less than 20%Holdings between 20% and 50%Holdings of more than 50%,Financial statement presentationImpairment of valueTransfers between categ。

16、,Accounting and Reporting of Stockholders Equity,Chapter 15,Intermediate Accounting12th EditionKieso, Weygandt, and Warfield,Prepared by Coby Harmon, University of California, Santa Barbara,Issuance of stockReacquisition of shares,The Corporate Form,Corporate Capital,Preferred Stock,Dividend Policy,Presentation and Analysis,State corporate lawCapital stock or share systemVariety of ownership interests,FeaturesAccounting for and reporting preferred stock,Financial condition and div。

17、,Full Disclosure: Concepts and Practices,Chapter 24,Intermediate Accounting12th EditionKieso, Weygandt, and Warfield,Prepared by Coby Harmon, University of California, Santa Barbara,Accounting policiesCommon notes,Full Disclosure Principle,Notes to Financial Statements,Disclosure Issues,Auditors and Managements Report,Current Reporting Issues,Increase in reporting requirementsDifferential disclosure,Special transactions or eventsPost-balance-sheet eventsDiversified companiesInter。

18、,Accounting and Reporting of Long-Term Liabilities,Chapter 14,Intermediate Accounting12th EditionKieso, Weygandt, and Warfield,Prepared by Coby Harmon, University of California, Santa Barbara,Current Liabilities and Contingencies,Bonds Payable,Long-Term Notes Payable,Reporting and Analysis of Long-Term Debt,Issuing bondsTypes and ratingsValuationEffective-interest methodCosts of issuingTreasury bondsExtinguishment,Notes issued at face valueNotes not issued at face valueSpecial 。

19、,Accounting and Reporting Income Taxes,Chapter 19,Intermediate Accounting12th EditionKieso, Weygandt, and Warfield,Prepared by Coby Harmon, University of California, Santa Barbara,Fundamentals of Accounting for Income Taxes,Future taxable amounts and deferred taxesFuture deductible amounts and deferred taxesIncome statement presentationSpecific differencesRate considerations,Accounting for Net Operating Losses,Financial Statement Presentation,Review of Asset-Liability Method,Loss carr。