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PART 1 Financial Reporting: Concepts,Financial Statements, and Related Disclosures
Chapter 1 F inancial Reporting:Its Conceptual Framework
FASB CONCEPTUAL FRAMEWORK
OBJECTIVES OF FINANCIALREPORTING
TYPES OF USEFUL INFORMATION
QUALITATIVE CHARACTERISTICS OF USEFUL ACCOUNTING INFORMATION
ACCOUNTING ASSUMPTIONS AND PRINCIPLES
GAAP AND FINANCIAL STATEMENTS
IASB FRAMEWORK
OVERVIEW
APPENDIX: JOINT FASB AND IASB CONCEPTUAL FRAMEWORK PROJECT
Chapter 2 The Balance Sheet and the Statement of Changes in S tockholders’ Equity
INTERRELATIONSHIP OF FINANCIAL STATEMENTS
PURPOSES OF THE BALANCE SHEET
RECOGNITION IN THE BALANCE SHEET
ELEMENTS OF THE BALANCE SHEET
MEASUREMENT (VALUATION) OF THE ELEMENTS OF A BALANCE SHEET
REPORTING CLASSIFICATIONS ON THE BALANCE SHEET
STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY
OTHER DISCLOSURE ISSUES
REPORTING TECHNIQUES
INTERNATIONAL BALANCE SHEET
ILLUSTRATIVE FINANCIAL STATEMENTS
Chapter 3 The Income Statement and the Statement of Cash F lows
CONCEPTS OF INCOME
PURPOSES OF THE INCOME STATEMENT
CONCEPTUAL REPORTING GUIDELINES
ELEMENTS OF THE INCOME STATEMENT
INCOME STATEMENT CONTENT
INCOME STATEMENT: INCOME FROM CONTINUING OPERATIONS
INCOME STATEMENT: RESULTS FROM DISCONTINUED OPERATIONS
INCOME STATEMENT: EXTRAORDINARY ITEMS
INCOME STATEMENT: EARNINGS PER SHARE
INCOME STATEMENT: RELATED ISSUES
INTERNATIONAL INCOME STATEMENT
STATEMENT OF RETAINED EARNINGS
COMPREHENSIVE INCOME
STATEMENT OF CASH FLOWS
SUMMARY OF DISCLOSURES
APPENDIX: FINANCIAL ANALYSIS COMPARISONS
PART 2 Financial Reporting: Asset Valuation and Income Measurement
Chapter 4 Cash and Receivables
CASH
RECEIVABLES
REVENUE RECOGNITION AND VALUATION OF TRADE RECEIVABLES
ACCOUNTS RECEIVABLE
VALUATION OF UNCOLLECTIBLE ACCOUNTS RECEIVABLE
GENERATING IMMEDIATE CASH FROM ACCOUNTS RECEIVABLE
NOTES RECEIVABLE
FINANCIAL STATEMENT DISCLOSURES OF RECEIVABLES
Chapter 5 Inventories: Cost Measurement and Flow A ssumptions
CLASSIFICATIONS OF INVENTORY
ALTERNATIVE INVENTORY SYSTEMS
ITEMS TO BE INCLUDED IN INVENTORY QUANTITIES
DETERMINATION OF INVENTORY COSTS
COST FLOW ASSUMPTIONS
CONCEPTUAL EVALUATION OF INVENTORY COST FLOW
ASSUMPTIONS
DOLLAR-VALUE LIFO
ADDITIONAL LIFO CONSIDERATIONS
DISCLOSURE OF INVENTORY VALUES AND METHODS
LOWER OF COST OR MARKET
CONCEPTUAL EVALUATION OF LOWER OF COST OR MARKET
PURCHASE OBLIGATIONS AND PRODUCT FINANCING ARRANGEMENTS
VALUATION ABOVE COST
EFFECTS OF INVENTORY ERRORS
SUMMARY OF INVENTORY ISSUES
Chapter 6 Property, Plant, and E quipment: Acquisition and Disposal
CHARACTERISTICS OF PROPERTY, PLANT, AND EQUIPMENT
ACQUISITION OF PROPERTY, PLANT, AND EQUIPMENT
NONMONETARY ASSET EXCHANGES
SELF-CONSTRUCTION
COSTS AFTER ACQUISITION
DISPOSAL OF PROPERTY, PLANT, AND EQUIPMENT
DISCLOSURE OF PROPERTY, PLANT, AND EQUIPMENT
APPENDIX: OIL AND GAS PROPERTIES
Chapter 7 Depreciation and Depletion
FACTORS INVOLVED IN DEPRECIATION
METHODS OF COST ALLOCATION
RECORDING DEPRECIATION
CONCEPTUAL EVALUATION OF DEPRECIATION METHODS
DISCLOSURE OF DEPRECIATION
ADDITIONAL DEPRECIATION METHODS
DEPRECIATION FOR PARTIAL PERIODS
IMPAIRMENT OF PROPERTY, PLANT, AND EQUIPMENT
DEPRECIATION AND INCOME TAXES
CHANGES AND CORRECTIONS OF DEPRECIATION
DEPLETION
Chapter 8 Intangibles
ACCOUNTING FOR INTANGIBLES
RESEARCH AND DEVELOPMENT COSTS
IDENTIFIABLE INTANGIBLE ASSETS
UNIDENTIFIABLE INTANGIBLES
DISCLOSURES FOR INTANGIBLE ASSETS
CONCEPTUAL EVALUATION OF ACCOUNTING FOR INTANGIBLES
PART 3 Financial Reporting: Valuation of Liabilities and Investments
Chapter 9 Current Liabilities and Contingencies
CONCEPTUAL OVERVIEW OF LIABILITIES
NATURE AND DEFINITION OF CURRENT LIABILITIES
VALUATION OF CURRENT LIABILITIES
CURRENT LIABILITIES HAVING A CONTRACTUAL AMOUNT
CURRENT LIABILITIES WHOSE AMOUNTS DEPEND ON OPERATIONS
CURRENT LIABILITIES REQUIRING AMOUNTS TO BE ESTIMATED
CONTINGENCIES
OTHER LIABILITY CLASSIFICATION ISSUES
FINANCIAL STATEMENT PRESENTATION OF CURRENT LIABILITIES
Chapter 10 L ong-Term L iabilities and Receivables
REASONS FOR ISSUANCE OF LONG-TERM LIABILITIES
BONDS PAYABLE
RECORDING THE ISSUANCE OF BONDS
AMORTIZING DISCOUNTS AND PREMIUMS
EXTINGUISHMENT OF LIABILITIES
BONDS WITH EQUITY CHARACTERISTICS
LONG-TERM NOTES PAYABLE
LONG-TERM NOTES RECEIVABLE
APPENDIX1: TROUBLED DEBT RESTRUCTRINGS
APPENDIX2: SERIAL BONDS
Chapter 11 Investments
INVESTMENTS: CLASSIFICATION AND VALUATION
INVESTMENTS IN DEBT AND EQUITY TRADING SECURITIES
INVESTMENTS IN AVAILABLEFOR- SALE DEBT AND EQUITY SECURITIES
INVESTMENTS IN HELD-TO MATURITY DEBT SECURITIES
TRANSFERS AND IMPAIRMENTS
DISCLOSURES
CONCEPTUAL EVALUATION
EQUITY METHOD
ADDITIONAL ISSUES FOR INVESTMENTS
PART 4 Financial Reporting: Stockholders’ Equity
Chapter 12 Contributed Capital
CORPORATE FORM OF ORGANIZATION
CORPORATE CAPITAL STRUCTURE
STOCKHOLDERS’ EQUITY
ISSUANCE OF CAPITAL STOCK
NONCOMPENSATORY SHARE PURCHASE PLANS
COMPENSATORY SHARE OPTION PLANS
PREFERRED STOCK CHARACTERISTICS
CONTRIBUTED CAPITAL SECTION
TREASURY STOCK (CAPITAL
STOCK REACQUISITION)
CAPITAL STOCK TRANSACTIONS AND THE STATEMENT OF CASH FLOWS
Chapter 13 E arnings per Share and Retained Earnings
EARNINGS AND EARNINGS PER SHARE
OVERVIEW AND USES OF EARNINGS PER SHARE INFORMATION
BASIC EARNINGS PER SHARE
DILUTED EARNINGS PER SHARE
ADDITIONAL CONSIDERATIONS
EPS DISCLOSURE ILLUSTRATION
CONTENT OF RETAINED EARNINGS
DIVIDENDS
PRIOR PERIOD ADJUSTMENTS (RESTATEMENTS)
RESTRICTIONS (APPROPRIATIONS) OF RETAINED EARNINGS
STATEMENT OF RETAINED EARNINGS
MISCELLANEOUS CHANGES IN STOCKHOLDERS’ EQUITY
STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY
PART 5 Financial Reporting: Special Topics
Chapter 14 Income Recognition and Measurement of Net A ssets
OVERVIEW OF REVENUE RECOGNITION ALTERNATIVES
EXAMPLES OF REVENUE RECOGNITION ALTERNATIVES
CONCEPTUAL ISSUES
ALTERNATIVE REVENUE RECOGNITION METHODS
REVENUE RECOGNITION PRIOR TO THE PERIOD OF SALE
REPORTING AND DISCLOSING LONG-TERM CONSTRUCTION CONTRACTS
REVENUE RECOGNITION AFTER THE PERIOD OF SALE
REVENUE RECOGNITION DELAYED UNTIL A FUTURE EVENT OCCURS
ADDITIONAL ISSUES
SUMMARY OF ALTERNATIVE REVENUE RECOGNITION METHODS
Chapter 15 The Statement of Cash Flows
CONCEPTUAL OVERVIEW AND REPORTING GUIDELINES
CASH INFLOWS AND OUTFLOWS
NET CASH FLOW FROM OPERATING ACTIVITIES
INFORMATION FOR PREPARATION OF STATEMENT
VISUAL INSPECTION METHOD OF ANALYSIS
WORKSHEET (SPREADSHEET) METHOD OF ANALYSIS
SPECIAL TOPICS
APPENDIX: DIRECT METHOD FOR REPORTING OPERATING CASH FLOWS
APPENDIX A
List of the Official Pronouncements of the AICPA and FASB
APPENDIX B
List of the Official Pronouncements of the IASB
APPENDIX C
Brief Guide to Key IFRS vs U.S. GAAP Differences by Chapter
