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Accumulated other comprehensive income is the total change in equity excluding only transactions with owners. Typical transactions with owners are dividends and the sale or repurchase of shares. Comprehensive income starts with net income and adds or subtracts certain unrealized gains and losses that are not reported on the income statement. Com...

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Chapter 17: Pensions and Other Postretirement Benefits Employee compensation comes in many forms. Salaries and wages, of course, provide direct and current payment for services provided. However, it’s commonplace for compensation also to include benefits payable after retirement. We discuss pension benefits and other postretirement benefits in t...

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The goals of financial accounting and tax accounting are not the same. Generally accepted accounting principles is the set of rules for preparing financial statements which are useful to investors and creditors. Congress, through the Internal Revenue Service, and its Internal Revenue Code, is primarily concerned with raising public revenues in a so...

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Chapter 15: Leases In this chapter we continue our discussion of debt, but we now turn our attention to liabilities arising in connection with leases. Leases that produce such debtor/creditor relationships are referred to as capital leases by the lessee and as either direct financing or sales-type leases by the lessor. We also will see that some...

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A company must raise funds to finance its operations and often the expansion of those operations. Presumably, at least some of the necessary funding can be provided by the company’s own operations, though some funds must be provided by external sources. Ordinarily, external financing includes some combination of equity and debt funding. We explore ...

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Most liabilities obligate the debtor to pay cash at specified times and result from legally enforceable agreements. Liabilities have three essential characteristics. Liabilities:  Are probable, future sacrifices of economic benefits.  Arise from present obligations to transfer goods or provide services to other entities.  Result from past tr...

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To finance its operations, and often the expansion of those operations, a corporation raises funds by selling equity securities (common and preferred stock) and debt securities (bonds and notes). These securities are purchased as investments by individual investors, mutual funds, and also by other corporations. In later chapters we discuss equity a...

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Chapter 11: Property, Plant, and Equipment and Intangible Assets: Utilization and Impairment. Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairm...

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Chapter 10: Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition This chapter and the one that follows address the measurement and reporting issues involving property, plant, and equipment and intangible assets. These long-lived tangible and intangible assets are used in the production of goods and services. Chapter ...

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Inventories are to be valued on the balance sheet at lower of cost or market (LCM). Initially, inventory items are recorded at their historical costs, but a departure from cost is warranted when the utility of an asset (the probable future economic benefits) is no longer as great as its cost. Deterioration, obsolescence, changes in price levels, or...

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