Đồ án, luận văn, do an, luan van

NỘI DUNG Các hình thức huy động vốn. Các phương pháp tính và trả lãi. Phương pháp kế toán.

56 trang | Chia sẻ: thuychi11 | Ngày: 31/01/2020 | Lượt xem: 1114 | Lượt tải: 0

Stock award plans are usually granted to employees to encourage them not to leave the company. The amount of compensation involved in the plan is determined at the date of grant and is based on the market value per share of the stock award. The compensation is amortized over the service period we expect to receive from the employee.

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Our first and second learning objectives in Chapter 16 are to describe the types of temporary differences that cause deferred tax liabilities and determine the amounts needed to record periodic income taxes and to identify and describe the types of temporary differences that cause deferred tax assets.

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From the perspective of the lessee, we have two types of leases. The first lease is referred to as an operating lease, and the second is known as a capital lease. We view a capital lease as an in-substance purchase of an asset. From the perspective of the lessor, we have three types of leases. We have an operating lease, a direct-financing-type ...

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Long-term obligations extend beyond one year or the normal operating cycle, whichever is longer. Long-term obligations are evidenced by debt agreements called indentures. As we proceed through this material, we will perform several present value calculations in relation to bonds and long-term notes payable.

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Investments can be accounted for in a variety of ways depending upon the nature of the investment instrument. We will begin this chapter by looking at the accounting for bonds, or debt securities. Once we’ve completed our discussion of debt securities we will move on to the accounting for equity securities.

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Generally accepted accounting principles, known as GAAP, require that inventories be carried on the balance sheet at lower-of-cost-or-market. Lower-of-cost-or-market represents a departure from the historical cost concept, but is considered a conservative accounting measure. We will refer to lower-of-cost- or-market by using the term LCM.

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For an item to be classified as inventory, the company must intend to sell it in the normal course of business. The item is either produced by the company or purchased by a supplier for resale. Raw materials inventory consists of the items that will be used in the production process.

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Cash equivalents include short-term, highly liquid investments that are: Easily converted into a known amount of cash. Close to maturity. Not sensitive to interest rate changes. Examples are money market funds, treasury bills, and commercial paper.

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The time value of money means that money can be invested today to earn interest and grow to a larger dollar amount in the future. Time value of money concepts are useful in valuing several assets and liabilities. Interest is the amount of money paid or received in excess of the amount borrowed or lent.

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