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Intermediate Accounting 17th Edition

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Intermediate Accounting 17th Edition

Author: Donald E. Kieso,
Jerry J. Weygandt,
Terry D. Warfield.
Edition: 17th Edition
Year: 2019
Language: English
ISBN 13: 978-1119503668
Publisher: Wiley
ISBN 10: 1119503663
Pages: 1584
File: PDF
Price: 9.99$
Digital delivery: Via Email check your SPAM

Intermediate Accounting 17th Edition

Intermediate Accounting, 17th Edition is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP & IFRS. While maintaining its reputation for accuracy, comprehensiveness, and accessibility, Intermediate Accounting drives results by helping students build professional competencies through reliable problem material.

About the authors:

Don Kieso: Donald E. Kieso, Ph.D., CPA, received his bachelor’s degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently the KPMG Emeritus Professor of Accountancy at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the Research Division of the American Institute of Certified Public Accountants (New York). He has done post-doctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU’s Teaching Excellence Award and four Golden Apple Teaching Awards. Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. He has served as a member of the Board of Directors of the Illinois CPA Society, then AACS B’s Accounting Accreditation Committees, the State of Illinois Comptroller’s Commission, as Secretary-Treasurer of the Federation of Schools of Accountancy, and as Secretary-Treasurer of the American Accounting Association. Professor Kieso is currently serving on the Board of Trustees and Executive Committee of Aurora University, as a member of the Board of Directors of Kishwaukee Community Hospital, and as Treasurer and Director of Valley West Community Hospital. From 1989 to 1993, he served as a charter member of the National Accounting Education Change Commission. He is the recipient of the Outstanding Accounting Educator Award from Illinois
CPA Society, the FSA’s Joseph A. Silvoso Award of Merit, the NIU Foundation’s Humanitarian Award for Service to Higher Education, a Distinguished Service Award from the Illinois CPA Society, and in 2003 an honorary doctorate from Aurora University.

Jerry J. Weygandt, Ph.D., CPA, is the Arthur Andersen Alumni Emeritus Professor of Accounting at the University of Wisconsin— Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygandt have appeared in the Accounting Review, Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor
Weygandt is the author of other accounting and financial reporting books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association. In addition, he has been actively involved with the American Institute of Certified Public Accountants and has been a member of the Accounting Standards Executive Committee (AcSEC ) of that organization. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes and served as a trustee of the Financial Accounting Foundation. Professor Weygandt has received the Chancellor’s Award for Excellence in Teaching and the Beta Gamma Sigma Dean’s Teaching Award. He is on the board of directors of M & I Bank of Southern Wisconsin. He is the recipient of the Wisconsin Institute of CPA’s Outstanding Educator’s Award and the Lifetime Achievement Award. In 2001, he received the American Accounting Association’s Outstanding Educator Award.

Terry Warfield Terry D. Warfield, Ph.D., is the PwC Professor in Accounting at the University of Wisconsin—Madison. He received a B.S. and M.B.A. from Indiana University and a Ph.D. in accounting from the University of Iowa. Professor Warfield’s area of expertise is financial reporting, and prior to his academic career, he worked for five years in the banking industry. He served as the Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission in Washington, D.C. from 1995–1996. Professor Warfield’s primary research interests concern financial accounting standards and disclosure policies. He has published scholarly articles in The Accounting Review, Journal of Accounting
and Economics, Research in Accounting Regulation, and Accounting Horizons, and he has served on the editorial boards of The Accounting Review, Accounting Horizons, and Issues in Accounting Education. He has served as president of the Financial Accounting and Reporting Section, the Financial Accounting Standards Committee of the American Accounting Association (Chair 1995–1996), and on the AAA-FASB Research Conference Committee. He also served on the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board and as a trustee of the Financial Accounting Foundation. Professor Warfield has received teaching awards at both the University of Iowa and the University of Wisconsin, and he was named to the Teaching Academy at the University of Wisconsin in 1995. Professor Warfield has developed and published several case studies based on his research for use in accounting classes. These cases have been selected for the AICPA Professor-Practitioner Case Development Program and have been published in Issues in Accounting Education.

Table of Contents:

1 Financial Accounting and Accounting Standards 1-1
Exciting Times 1-2
Financial Reporting Environment 1-3
Accounting and Capital Allocation 1-4
What Do the Numbers Mean? It’s the Accounting 1-4
The objective of Financial Reporting 1-4
What Do the Numbers Mean? Don’t Forget Stewardship 1-5
The Need to Develop Standards 1-6
Parties Involved in Standard-Setting 1-7
Securities and Exchange Commission (SEC) 1-7
American Institute of Certified Public Accountants (AICPA) 1-8
Financial Accounting Standards Board (FASB) 1-9
Generally Accepted Accounting Principles 1-12
What Do the Numbers Mean? You Have to Step Back 1-12
FASB Codification 1-13
Major Challenges in Financial Reporting 1-14
GAAP in a Political Environment 1-14
Evolving Issue Fair Value, Fair Consequences? 1-15
The Expectations Gap 1-16
Financial Reporting Issues 1-17
International Accounting Standards 1-18
What Do the Numbers Mean? Can You Do That? 1-19
Ethics in the Environment of Financial Accounting 1-19
Conclusion 1-19
FAS B Codification and Exercises 1-28
IFRS Insights 1-28

2 Conceptual Framework for Financial Reporting 2-1

What Is It? 2-1
Conceptual Framework 2-3
Need for a Conceptual Framework 2-3
What Do the Numbers Mean? What’s Your
Principle? 2-4
Development of a Conceptual Framework 2-4
Overview of the Conceptual Framework 2-5
Basic Objective 2-6
Fundamental Concepts 2-6
Qualitative Characteristics of Accounting Information 2-6
What Do the Numbers Mean? Living in a
Material World 2-9
What Do the Numbers Mean? Show Me the Earnings! 2-10
Basic Elements 2-13
Assumptions 2-14
Economic Entity Assumption 2-14
What Do the Numbers Mean? Whose Company Is It? 2-15
Going Concern Assumption 2-15
Monetary Unit Assumption 2-15
Periodicity Assumption 2-16
Measurement, Recognition, and Disclosure
Concepts 2-16
Basic Principles of Accounting 2-16
Cost Constraint 2-21
Summary of the Structure 2-22
What Do the Numbers Mean? Don’t Count These
Please 2-23
FAS B Codification and Exercises 2-37
IFRS Insights 2-38

3 The Accounting Information
System 3-1
Needed: A Reliable Information System 3-2
Accounting Information System 3-3
What Do the Numbers Mean? Hey, It’s Complicated 3-4
Basic Terminology 3-4
Debits and Credits 3-5
The Accounting Equation 3-5
Financial Statements and Ownership Structure 3-7
The Accounting Cycle 3-8
Record and Summarize Basic Transactions 3-9
Journalizing 3-10
Posting 3-10
What Do the Numbers Mean? Working on the Chain
Gang 3-12
Chart of Accounts 3-12
The Recording Process Illustrated 3-13
Trial Balance 3-18
Adjusting Entries 3-19
Types of Adjusting Entries 3-20
Adjusting Entries for Deferrals 3-20
What Do the Numbers Mean? Am I Covered? 3-22
Adjusting Entries for Accruals 3-24
Adjusted Trial Balance 3-30
Preparing Financial Statements 3-30
Closing 3-31
Post-Closing Trial Balance 3-34
Reversing Entries—An Optional Step 3-34
The Accounting Cycle Summarized 3-35
Financial Statements for a Merchandising Company 3-35
Income Statement 3-35
Retained Earnings Statement 3-36
Balance Sheet 3-36
What Do the Numbers Mean? Statements, Please 3-37
Closing Entries 3-38
Appendix 3A: Cash-Basis Accounting versus Accrual-Basis
Accounting 3-38
Conversion from Cash Basis to Accrual Basis 3-40
Service Revenue Computation 3-41
Operating Expense Computation 3-41
Theoretical Weaknesses of the Cash Basis 3-43
Appendix 3B: Using Reversing Entries 3-43
Illustration of Reversing Entries—Accruals 3-43
Illustration of Reversing Entries—Deferrals 3-44
Summary of Reversing Entries 3-45
Appendix 3C: Using a Worksheet:
The Accounting Cycle Revisited 3-46
Worksheet Columns 3-46
Trial Balance Columns 3-46
Adjustments Columns 3-46
Adjustments Entered on the Worksheet 3-48
Adjusted Trial Balance 3-48
Income Statement and Balance Sheet Columns 3-49
Preparing Financial Statements from a Worksheet 3-49
Analytics in Action 3-73
FAS B Codification and Exercises 3-73
IFRS Insights 3-73

4 Income Statement and Related Information 4-1

Financial Statements Are Changing 4-2
Income Statement 4-3
The usefulness of the Income Statement 4-3
Limitations of the Income Statement 4-4
Quality of Earnings 4-4
What Do the Numbers Mean? Some Things Never
Change 4-5
Content and Format of the Income Statement 4-6
Elements of the Income Statement 4-6
Intermediate Components of the Income Statement 4-7
What Do the Numbers Mean? Top Line or Bottom
Line? 4-9
Condensed Income Statements 4-9
Single-Step Income Statements 4-10
Reporting Various Income Items 4-11
Unusual and Infrequent Gains and Losses 4-12
Discontinued Operations 4-12
Noncontrolling Interest in Income 4-15
Earnings per Share 4-16
What Do the Numbers Mean? Four: The Loneliest
Number 4-17
Summary of Various Income Items 4-18
Accounting Changes and Errors 4-18
Changes in Accounting Principle 4-19
Changes in Accounting Estimates 4-19
Corrections of Errors 4-20
Summary 4-20
Related Stockholders’ Equity Statements 4-21
Retained Earnings Statement 4-21
Comprehensive Income 4-22
Statement of Stockholders’ Equity 4-23
Balance Sheet Presentation 4-24
Evolving Issue Income Reporting 4-24
FAS B Codification and Exercises 4-42
IFRS Insights 4-43
5 Balance Sheet and Statement
of Cash Flows 5-1
Hey, It Doesn’t Balance! 5-1
Balance Sheet 5-3
The usefulness of the Balance Sheet 5-3
Limitations of the Balance Sheet 5-4
What Do the Numbers Mean? Grounded 5-4
Classification in the Balance Sheet 5-5
What Do the Numbers Mean? “Show Me the Assets!” 5-11
What Do the Numbers Mean? Warning Signals 5-14
Preparation of the Balance Sheet 5-15
Account Form 5-15
Report Form 5-15
Statement of Cash Flows 5-16
What Do the Numbers Mean? Watch That Cash
Flow 5-17
Purpose of the Statement of Cash Flows 5-17
Content of the Statement of Cash Flows 5-18
Preparation of the Statement of Cash Flows 5-19
Usefulness of the Statement of Cash Flows 5-21
What Do the Numbers Mean? “There Ought to Be a
Law” 5-24
Additional Information 5-24
Notes to the Financial Statements 5-25
What Do the Numbers Mean? What About Your
Commitments? 5-26
Techniques of Disclosure 5-28
Evolving Issue Balance Sheet Reporting: Gross
or Net? 5-30
Appendix 5A: Ratio Analysis—A Reference 5-30
Using Ratios to Analyze Performance 5-30
Analytics in Action 5-57
FAS B Codification and Exercises 5-58
IFRS Insights 5-58

6 Accounting and the Time Value of Money 6-1

How Do I Measure That? 6-2
Basic Time Value Concepts 6-3
Applications of Time Value Concepts 6-3
The Nature of Interest 6-4
Simple Interest 6-4
Compound Interest 6-5
What Do the Numbers Mean? A Pretty Good Start 6-6
Fundamental Variables 6-8
Single-Sum Problems 6-8
Future Value of a Single Sum 6-9
Present Value of a Single Sum 6-10
Solving for Other Unknowns in Single-Sum Problems 6-12
Annuities (Future Value) 6-13
Future Value of an Ordinary Annuity 6-14
Future Value of an Annuity Due 6-16
What Do the Numbers Mean? Don’t Wait to Make That
Contribution! 6-17
Examples of Future Value of Annuity Problems 6-18
Annuities (Present Value) 6-20
Present Value of an Ordinary Annuity 6-20
What Do the Numbers Mean? Up in Smoke 6-21
Present Value of an Annuity Due 6-21
Examples of Present Value of Annuity Problems 6-23
Other Time Value of Money Issues 6-24
Deferred Annuities 6-24
Valuation of Long-Term Bonds 6-26
Effective-Interest Method of Amortization of Bond
Discount or Premium 6-27
Present Value Measurement 6-28
What Do the Numbers Mean? How Low Can They Go? 6-30
Analytics in Action 6-45
FAS B Codification and Exercises 6-45
7 Cash and Receivables 7-1
Is Your Cash Trapped? 7-1
Cash 7-3
Reporting Cash 7-4
Summary of Cash-Related Items 7-5
Evolving Issue What Counts for Cash? 7-6
Receivables 7-7
Recognition of Accounts Receivable 7-8
Measurement of the Transaction Price 7-8
Variable Consideration 7-9
Valuation of Accounts Receivable 7-11
Direct Write-Off Method for Uncollectible Accounts 7-12
Allowance Method for Uncollectible Accounts 7-12
What Do the Numbers Mean? Please Release Me? 7-16
Notes Receivable 7-17
Recognition of Notes Receivable 7-17
Valuation of Notes Receivable 7-21
Other Issues 7-21
Fair Value Option 7-22
Disposition of Accounts and Notes Receivable 7-22
What Do the Numbers Mean? Securitizations—
Good or Bad? 7-27
Presentation and Analysis 7-27
What Do the Numbers Mean? I’m Still Waiting for 7-30
Appendix 7A: Cash Controls 7-30
Using Bank Accounts 7-31
The Imprest Petty Cash System 7-31
Physical Protection of Cash Balances 7-32
Reconciliation of Bank Balances 7-33
Appendix 7B: Collectibility Assessment Based on
Expected Cash Flows 7-35
Measurement of Collectibility 7-36
Example 7-36
Recording Bad Debts 7-37
Analytics in Action 7-62
FAS B Codification and Exercises 7-62
IFRS Insights 7-63

8 Valuation of Inventories: A Cost-Basis Approach 8-1

To Switch or Not to Switch 8-2
Inventory Issues 8-3
Classification 8-3
Inventory Cost Flow 8-4
Inventory Control 8-6
What Do the Numbers Mean? Staying Lean 8-7
Determining Cost of Goods Sold 8-7
Goods and Costs Included in Inventory 8-7
Goods Included in Inventory 8-7
What Do the Numbers Mean? No Parking! 8-10
Costs Included in Inventory 8-10
What Do the Numbers Mean? You May Need a Map 8-12
Which Cost Flow Assumption to Adopt? 8-12
Specific Identification 8-13
Average-Cost 8-13
First-In, First-Out (FIFO) 8-14
Last-In, First-Out (LIFO) 8-15
Special Issues Related to LIFO 8-16
LIFO Reserve 8-16
What Do the Numbers Mean? Comparing Apples
to Apples 8-17
LIFO Liquidation 8-18
Dollar-Value LIFO 8-19
What Do the Numbers Mean? Quite a Difference 8-23
Comparison of LIFO Approaches 8-24
Major Advantages of LIFO 8-24
Major Disadvantages of LIFO 8-25
The basis for Selection of Inventory Method 8-26
Evolving Issue Repeal LIFO! 8-28
Effect of Inventory Errors 8-29
Ending Inventory Misstated 8-29
Purchases and Inventory Misstated 8-30
FAS B Codification and Exercises 8-56

9 Inventories: Additional Valuation Issues 9-1

Not What It Seems to Be 9-2
Lower-of-Cost-or-Net Realizable Value 9-3
Definition of Net Realizable Value 9-3
Illustration of LCNRV 9-4
Methods of Applying LCNRV 9-4
Recording NRV Instead of Cost 9-5
Use of an Allowance 9-6
Use of an Allowance—Multiple Periods 9-6
What Do the Numbers Mean? I’ll Trade You 9-7
Lower-of-Cost-or-Market 9-7
How Lower-of-Cost-or-Market Works 9-9
Methods of Applying Lower-of-Cost-or-Market 9-10
Evaluation of the LCNRV and Lower-of-Cost-or-Market
Rules 9-10
What Do the Numbers Mean? “Put It in Reverse” 9-11
Other Valuation Approaches 9-11
Valuation at Net Realizable Value 9-11
Valuation Using Relative Sales Value 9-12
Purchase Commitments—A Special Problem 9-13
The Gross Profit Method of Estimating Inventory 9-15
Computation of Gross Profit Percentage 9-16
Evaluation of Gross Profit Method 9-17
What Do the Numbers Mean? The Squeeze 9-18
Retail Inventory Method 9-18
Retail-Method Concepts 9-19
Retail Inventory Method with Markups and
Markdowns—Conventional Method 9-20
Special Items Relating to Retail Method 9-22
Evaluation of Retail Inventory Method 9-23
What Do the Numbers Mean? Mark Me 9-24
Presentation and Analysis 9-24
Presentation of Inventories 9-24
Analysis of Inventories 9-25
Appendix 9A: LIFO Retail Methods 9-26
Stable Prices—LIFO Retail Method 9-26
Fluctuating Prices—Dollar-Value LIFO Retail Method 9-27
Subsequent Adjustments Under Dollar-Value
LIFO Retail 9-29
Changing from Conventional Retail to LIFO 9-29
Analytics in Action 9-53
FAS B Codification and Exercises 9-53
IFRS Insights 9-54

10 Acquisition and Disposition of Property, Plant, and Equipment 10-1

Watch Your Spending 10-2
Property, Plant, and Equipment 10-3
Acquisition of Property, Plant, and Equipment 10-4
Cost of Land 10-4
Cost of Buildings 10-5
Cost of Equipment 10-5
What Do the Numbers Mean? Robbing Peter to Pay Paul 10-5
Self-Constructed Assets 10-6
Interest Costs During Construction 10-6
Qualifying Assets 10-7
Capitalization Period 10-8
Amount to Capitalize 10-8
Comprehensive Example of interest Capitalization 10-9
What Do the Numbers Mean? What’s in Your Interest? 10-11
Special Interests Related to Interest Capitalization 10-11
Observations 10-12
Valuation of Property, Plant, and Equipment 10-12
Cash Discounts 10-12
Deferred-Payment Contracts 10-13
Lump-Sum Purchases 10-14
Issuance of Stock 10-14
Exchanges of Nonmonetary Assets 10-15
Other Asset Valuation Methods 10-19
Costs Subsequent to Acquisition 10-20
What Do the Numbers Mean? Disconnected 10-20
Additions 10-21
Improvements and Replacements 10-21
Rearrangement and Reinstallation 10-22
Repairs 10-23
Summary of Costs Subsequent to Acquisition 10-23
Disposition of Property, Plant, and Equipment 10-24
Sale of Plant Assets 10-24
Involuntary Conversion 10-24
Miscellaneous Problems 10-25
Appendix 10A: Accounting for Contributions 10-25
Conditional Contribution 10-26
Unconditional Contribution 10-27
Exchange Transactions 10-27
FAS B Codification and Exercises 10-52
11 Depreciation, Impairments,
and Depletion 11-1
Here Come the Write-Offs 11-2
Depreciation—A Method of Cost Allocation 11-3
Factors Involved in the Depreciation Process 11-4
What Do the Numbers Mean? Alphabet Dupe 11-5
Methods of Depreciation 11-6
Special Depreciation Methods and Other Issues 11-9
Special Depreciation Methods 11-9
What Do the Numbers Mean? Decelerating
Depreciation 11-11
Other Depreciation Issues 11-11
What Do the Numbers Mean? Depreciation Choices 11-14
Impairments 11-14
Recognizing Impairments 11-14
Measuring Impairments 11-15
Restoration of Impairment Loss 11-16
Impairment of Assets to Be Disposed Of 11-16
Depletion 11-17
Establishing a Depletion Base 11-17
Write-Off of Resource Cost 11-18
Estimating Recoverable Reserves 11-19
What Do the Numbers Mean? Reserve Surprise 11-20
Liquidating Dividends 11-20
Continuing Controversy 11-20
Evolving Issue Full-Cost or Successful-Efforts? 11-21
Presentation and Analysis 11-22
Presentation of Property, Plant, Equipment,
and Natural Resources 11-22
Analysis of Property, Plant, and Equipment 11-23
Appendix 11A: Income Tax Depreciation 11-25
Modified Accelerated Cost Recovery System 11-25
Tax Lives (Recovery Periods) 11-25
Tax Depreciation Methods 11-26
Example of MACRS 11-26
Optional Straight-Line Method 11-27
Tax versus Book Depreciation 11-27
What Do the Numbers Mean? In the Bonus
(Boomerang?) 11-28
Analytics in Action 11-49
FAS B Codification and Exercises 11-49
IFRS Insights 11-50

12 Intangible Assets 12-1

Is This Sustainable? 12-1
Intangible Asset Issues 12-3
Characteristics 12-3
Valuation 12-4
Amortization of Intangibles 12-4
What Do the Numbers Mean? Are All Brands the Same? 12-6
Types of Intangible Assets 12-6
Marketing-Related Intangible Assets 12-6
What Do the Numbers Mean? Keep Your Hands
Off My Intangible! 12-7
Customer-Related Intangible Assets 12-7
Artistic-Related Intangible Assets 12-8
Contract-Related Intangible Assets 12-8
Technology-Related Intangible Assets 12-9
What Do the Numbers Mean? Patent Battles 12-10
What Do the Numbers Mean? The Value
of a Secret Formula 12-11
Goodwill 12-11
Impairment and Presentation of Intangible Assets 12-14
Impairment of Limited-Life Intangibles 12-14
Impairment of Indefinite-Life Intangibles Other Than
Goodwill 12-15
Impairment of Goodwill 12-16
Impairment Summary 12-17
What Do the Numbers Mean? Impairment Ups and
Downs 12-17
Presentation of Intangible Assets 12-18
Research and Development Costs 12-19
Identifying R&D Activities 12-19
Accounting for R&D Activities 12-20
Costs Similar to R&D Costs 12-21
What Do the Numbers Mean? Branded 12-23
Presentation of Research and Development Costs 12-23
Evolving Issue Recognition of R&D and Internally
Generated Intangibles 12-24
Analytics in Action 12-42
FAS B Codification and Exercises 12-42
IFRS Insights 12-43

13 Current Liabilities and Contingencies 13-1

Now You See It, Now You Don’t 13-2
Current Liabilities 13-3
Accounts Payable 13-4
Notes Payable 13-4
Dividends Payable 13-6
Customer Advances and Deposits 13-6
Unearned Revenues 13-6
What Do the Numbers Mean? Microsoft’s Liabilities—Good
or Bad? 13-7
Sales Taxes Payable 13-8
Income Taxes Payable 13-8
Employee-Related Liabilities 13-9
What Do the Numbers Mean? How Do You Want That? 13-13
Current Maturities of Long-Term Debt 13-14
Short-Term Obligations Expected to Be Refinanced 13-15
What Do the Numbers Mean? Going, Going, Gone 13-15
Refinancing Illustration 13-15
What Do the Numbers Mean? What About That Short-Term
Debt? 13-16
Contingencies 13-17
Gain Contingencies 13-17
Loss Contingencies 13-18
What Do the Numbers Mean? Frequent Flyers 13-24
Evolving Issue Greenhouse Gases: Let’s Be
Standard-Setters 13-26
What Do the Numbers Mean? More Disclosure, Please 13-27
Presentation and Analysis 13-28
Presentation of Current Liabilities 13-28
Presentation of Contingencies 13-29
Analysis of Current Liabilities 13-30
What Do the Numbers Mean? I’ll Pay You Later 13-32
Analytics in Action 13-53
FAS B Codification and Exercises 13-53
IFRS Insights 13-54

14 Long-Term Liabilities 14-1
Going Long 14-1
Bonds Payable 14-3
Issuing Bonds 14-3
Types of Bonds 14-4
What Do the Numbers Mean? All About Bonds 14-4
Valuation and Accounting for Bonds Payable 14-5
What Do the Numbers Mean? How’s My Rating? 14-8
Effective-Interest Method 14-9
Extinguishment of Debt 14-13
Economic Substance 14-13
Illustration 14-13
What Do the Numbers Mean? Your Debt Is Killing My Equity 14-14
Long-Term Notes Payable 14-14
Notes Issued at Face Value 14-15
Notes Not Issued at Face Value 14-15
Special Notes Payable Situations 14-17
Mortgage Notes Payable 14-20
Reporting and Analyzing Liabilities 14-20
Fair Value Option 14-20
What Do the Numbers Mean? Fair Value Fun House 14-21
Off-Balance-Sheet Financing 14-22
What Do the Numbers Mean? Obligated 14-23
Presentation and Analysis of Long-Term Debt 14-24
What Do the Numbers Mean? How About
a 100-Year Bond? 14-26
Appendix 14A: Troubled-Debt Restructuring 14-26
Settlement of Debt 14-27
Transfer of Assets 14-27
Granting of Equity Interest 14-28
Modification of Terms 14-28
Example 1—No Gain for Debtor 14-29
Example 2—Gain for Debtor 14-31
Concluding Remarks 14-33
FAS B Codification and Exercises 14-51
IFRS Insights 14-52

15 Stockholders’ Equity 15-1

It’s a Global Market 15-1
Corporate Capital 15-3
Corporate Form 15-3
What Do the Numbers Mean? 1209 North Orange Street 15-3
Components of Stockholders’ Equity 15-5
Issuance of Stock 15-6
What Do the Numbers Mean? The Case of the Disappearing
Receivable 15-9
Preferred Stock 15-10
What Do the Numbers Mean? A Class (B) Act 15-12
Reacquisition of Shares 15-12
Purchase of Treasury Stock 15-14
Sale of Treasury Stock 15-15
Retiring Treasury Stock 15-16
What Do the Numbers Mean? Buybacks—Good
or Bad? 15-16
Dividend Policy 15-17
Financial Condition and Dividend Distributions 15-17
Types of Dividends 15-18
Stock Dividends and Stock Splits 15-21
What Do the Numbers Mean? Splitsville 15-23
Presentation and Analysis of Stockholders’ Equity 15-25
Presentation 15-25
Analysis 15-27
Appendix 15A: Dividend Preferences and Book Value
per Share 15-29
Dividend Preferences 15-29
Book Value per Share 15-30
Analytics in Action 15-51
FAS B Codification and Exercises 15-52
IFRS Insights 15-52

16 Dilutive Securities and Earnings per Share 16-1

Kicking the Habit 16-1
Dilutive Securities 16-3
Debt and Equity 16-3
Accounting for Convertible Debt 16-3
Convertible Preferred Stock 16-5
What Do the Numbers Mean? How Low Can You Go? 16-6
Stock Warrants 16-6
Stock Warrants Issued with Other Securities 16-7
Rights to Subscribe to Additional Shares 16-9
Evolving Issue Is That All Debt? 16-9
Stock Compensation Plans 16-10
Measurement—Stock Compensation 16-11
What Do the Numbers Mean? What’s
the Debate About? 16-12
Recognition—Stock Compensation 16-13
Restricted Stock 16-14
Employee Stock-Purchase Plans 16-16
Disclosure of Compensation Plans 16-16
Basic Earnings per Share 16-18
Earnings per Share—Simple Capital Structure 16-19
Comprehensive Example 16-21
Diluted Earnings per Share 16-22
Diluted EPS—Convertible Securities 16-23
Diluted EPS—Options and Warrants 16-25
Contingent Issue Agreement 16-26
Antidilution Revisited 16-26
EPS Presentation and Disclosure 16-27
Summary of EPS Computation 16-29
What Do the Numbers Mean? Pro Forma EPS
Confusion 16-30
Appendix 16A: Accounting for Stock-Appreciation
Rights 16-30
SARs—Share-Based Equity Awards 16-31
SARs—Share-Based Liability Awards 16-31
Stock-Appreciation Rights Example 16-32
Appendix 16B: Comprehensive Earnings per Share
Example 16-33
Diluted Earnings per Share 16-34
FAS B Codification and Exercises 16-57
IFRS Insights 16-58

17 Investments 17-1

Winners and Losers 17-1
Investments in Debt Securities 17-2
Debt Investment Classifications 17-3
Held-to-Maturity Securities (Amortized Cost) 17-4
Available-for-Sale Securities (Fair Value Through Other
Comprehensive Income) 17-6
Trading Securities (Fair Value Through Net Income) 17-10
What Do the Numbers Mean? To Have and to Hold 17-11
Investments in Equity Securities 17-11
Holdings of Less Than 20% 17-12
Holdings Between 20% and 50% (Equity Method) 17-14
Holdings of More Than 50% (Consolidation) 17-16
What Do the Numbers Mean? Who’s in Control
Here? 17-16
Other Financial Reporting Issues 17-17
Fair Value Option 17-17
Evolving Issue Fair Value Controversy 17-18
Impairment of Value 17-18
Reclassification Adjustments 17-21
Transfers Related to Debt Securities 17-24
Summary of Reporting Treatment of Securities 17-25
What Do The Numbers Mean? So You Think It Is Easy? 17-26
Appendix 17A: Accounting for Derivative
Instruments 17-26
Defining Derivatives 17-27
Who Uses Derivatives, and Why? 17-27
Producers and Consumers 17-27
Speculators and Arbitrageurs 17-28
Basic Principles in Accounting for Derivatives 17-29
Example of Derivative Financial Instrument—Speculation 17-29
Differences Between Traditional and Derivative Financial
Instruments 17-31
Derivatives Used for Hedging 17-32
What Do the Numbers Mean? Risky Business 17-33
Fair Value Hedge 17-33
Cash Flow Hedge 17-35
Other Reporting Issues 17-37
Embedded Derivatives 17-37
Qualifying Hedge Criteria 17-38
Summary of Derivatives Accounting 17-39
Comprehensive Hedge Accounting Example 17-40
Fair Value Hedge 17-40
Financial Statement Presentation of an Interest
Rate Swap 17-42
Controversy and Concluding Remarks 17-43
Appendix 17B: Fair Value Disclosures 17-43
Disclosure of Fair Value Information: Financial
Instruments 17-44
Disclosure of Fair Values: Impaired Assets or
Liabilities 17-46
Conclusion 17-47
FAS B Codification and Exercises 17-70
IFRS Insights 17-71

18 Revenue Recognition 18-1

It’s Back 18-1
Fundamentals of Revenue Recognition 18-3
Background 18-3
New Revenue Recognition Standard 18-4
Overview of the Five-Step Process: Boeing Example 18-4
Extended Example of the Five-Step Process:
BEAN 18-5
The Five-Step Process Revisited 18-9
Identifying the Contract with Customers—Step 1 18-9
Identifying Separate Performance Obligations—
Step 2 18-10
Determining the Transaction Price—Step 3 18-11
Allocating the Transaction Price to Separate Performance
Obligations—Step 4 18-15
Recognizing Revenue When (or as) Each Performance
O bligation Is Satisfied—Step 5 18-17
Summary 18-18
Accounting for Revenue Recognition Issues 18-19
Sales Returns and Allowances 18-19
Repurchase Agreements 18-22
Bill-and-Hold Arrangements 18-24
Principal-Agent Relationships 18-24
Consignments 18-25
What Do the Numbers Mean? Grossed Out 18-27
Warranties 18-27
Nonrefundable Upfront Fees 18-29
Summary 18-29
Presentation and Disclosure 18-30
Presentation 18-30
Disclosure 18-34
Evolving Issue Revenue: “It’s Like An Octopus” 18-35
Appendix 18A: Long-Term Construction Contracts 18-36
Revenue Recognition over Time 18-36
Percentage-of-Completion Method 18-37
Completed-Contract Method 18-42
Long-Term Contract Losses 18-43
Appendix 18B: Revenue Recognition for Franchises 18-46
Franchise Accounting 18-47
Recognition of Franchise Rights Revenue
over Time 18-49
FAS B Codification and Exercises 18-76

19 Accounting for Income Taxes 19-1

Taxes Are A-Changing 19-1
Fundamentals of Accounting for Income Taxes 19-3
Future Taxable Amounts and Deferred Taxes 19-4
What Do the Numbers Mean? “Real Liabilities” 19-8
Future Deductible Amounts and Deferred Taxes 19-8
What Do the Numbers Mean? “Real Assets” 19-11
Deferred Tax Asset—Valuation Allowance 19-11
Additional Considerations 19-12
Income Statement Presentation 19-12
Specific Differences 19-13
Tax Rate Considerations 19-16
What Do the Numbers Mean? Global Tax Rates 19-17
What Do the Numbers Mean? Lower Tax Rate—Good
or Bad? 19-18
Accounting for Net Operating Losses 19-18
Loss Carryforward 19-19
Loss Carryforward Example 19-19
What Do the Numbers Mean? NOLs: Good News or
Bad? 19-23
Financial Statement Presentation 19-23
Balance Sheet 19-23
Note Disclosure 19-24
What Do the Numbers Mean? Imagination at Work 19-25
Income Statement 19-26
Evolving Issue Uncertain Tax Positions 19-28
The Asset-Liability Method 19-28
Appendix 19A: Comprehensive Example of Interperiod
Tax Allocation 19-30
First Year—2019 19-30
Taxable Income and Income Taxes Payable—2019 19-31
Computing Deferred Income Taxes—End of 2019 19-31
Deferred Tax Expense (Benefit) and the Journal
Entry to Record Income Taxes—2019 19-32
Financial Statement Presentation—2019 19-33
Second Year—2020 19-34
Taxable Income and Income Taxes Payable—2020 19-34
Computing Deferred Income Taxes—End of 2020 19-35
Deferred Tax Expense (Benefit) and the Journal Entry to
Record Income Taxes—2020 19-35
Financial Statement Presentation—2020 19-36
Appendix 19B: Accounting for Net Operating Loss
Carrybacks 19-36
Loss Carryback 19-37
Loss Carryback Example 19-37
Loss Carryback with Carryforward 19-38
FAS B Codification and Exercises 19-59
IFRS Insights 19-60

20 Accounting for Pensions and Postretirement Benefits 20-1

Where Have All the Pensions Gone? 20-2
Fundamentals of Pension Plan Accounting 20-3
Defined Contribution Plan 20-4
Defined Benefit Plan 20-5
What Do the Numbers Mean? Which Plan
Is Right for You? 20-6
The Role of Actuaries in Pension Accounting 20-6
Measures of the Liability 20-7
What Do the Numbers Mean? Roller Coaster 20-8
Components of Pension Expense 20-9
Using a Pension Worksheet 20-11
2020 Entries and Worksheet 20-12
Funded Status 20-13
Prior Service Cost (PSC) 20-13
Amortization 20-14
2021 Entries and Worksheet 20-15
Gains and Losses 20-17
Smoothing Unexpected Gains and Losses on Plan
Assets 20-17
What Do the Numbers Mean? Pension Costs Ups and
Downs 20-18
Smoothing Unexpected Gains and Losses on the Pension
Liability 20-18
Corridor Amortization 20-18
Evolving Issue Bye Bye Corridor 20-21
2022 Entries and Worksheet 20-21
2023 Entries and Worksheet—A Comprehensive
Example 20-23
Reporting Pension Plans in Financial Statements 20-25
Assets and Liabilities 20-25
Net Income 20-26
Comprehensive Income 20-27
Within the Notes to the Financial Statements 20-28
Special Issues 20-31
What Do the Numbers Mean? Who Guarantees the Guarantor? 20-32
Concluding Observations 20-34
Appendix 20A: Accounting for Postretirement
Benefits 20-34
Accounting Guidance 20-34
Differences Between Pension Benefits and Healthcare
Benefits 20-35
What Do the Numbers Mean? OPEBs—How Big Are
They? 20-36
Postretirement Benefits Accounting Provisions 20-36
Obligations Under Postretirement Benefits 20-36
Postretirement Expense 20-37
Illustrative Accounting Entries 20-38
2020 Entries and Worksheet 20-38
Recognition of Gains and Losses 20-39
2021 Entries and Worksheet 20-40
Amortization of Net Gain or Loss in 2022 20-41
Disclosures in Notes to the Financial Statements 20-41
Actuarial Assumptions and Conceptual Issues 20-43
What Do the Numbers Mean? Want Some Bad News? 20-43
FAS B Codification and Exercises 20-67
IFRS Insights 20-68

21 Accounting for Leases 21-1

Times Are A-Changing 21-1
The Leasing Environment 21-3
A Look at the Lessee 21-3
Advantages of Leasing—Lessees 21-4
A Look at the Lessor 21-4
Advantages of Leasing—Lessors 21-5
What Do the Numbers Mean? Residual Value Regret 21-6
Conceptual Nature of a Lease 21-6
Finance and Operating Leases (Lessee) 21-7
Lease Classification 21-7
Accounting for Finance Leases 21-11
Lessee Accounting for Finance Leases: An Example 21-11
Lessor Accounting for sales-type Leases 21-14
What Do the Numbers Mean? Not So Fast 21-15
Sales-Type Lease Example 21-16
Accounting for Operating Leases 21-18
Lessee Accounting for Operating Leases 21-18
Lessor Accounting for Operating Leases 21-21
Special Lease Accounting Problems 21-22
Residual Values 21-23
Other Lease Adjustments 21-27
Bargain Purchase Options 21-29
Short-Term Leases 21-30
Presentation, Disclosure, and Analysis 21-30
Evolving Issue Bring It On! 21-34
Appendix 21A: Sale-Leasebacks 21-35
Accounting Issues in Sale-Leaseback Transactions 21-35
Sale Transaction 21-36
Financing Transaction (Failed Sale) 21-36
Sale-Leaseback Example 21-37
Appendix 21B: Direct Financing Lease
(Lessor) 21-39
Direct Finance Lease Accounting 21-39
Direct Financing Lease Example 21-40
Appendix 21C: Comprehensive Examples 21-44
Lease Terms: Scenario 1 21-44
Lease Classification 21-44
Accounting for Finance Lease 21-45
Lease Terms: Scenario 2 21-46
Lease Classification 21-47
Lessee Accounting—Operating Lease 21-47
Lessor Accounting—Operating Lease 21-50
FAS B Codification and Exercises 21-79
IFRS Insights 21-80

22 Accounting Changes and Error Analysis 22-1

In the Dark 22-2
Accounting Changes 22-3
Background 22-3
Changes in Accounting Principle 22-4
What Do the Numbers Mean? Quite a Change 22-5
What Do the Numbers Mean? Change Management 22-7
Impracticability 22-14
Other Accounting Changes 22-15
Changes in Accounting Estimates 22-16
What Do the Numbers Mean? Why Now? 22-18
Changes in Reporting Entity 22-18
Accounting Errors 22-19
What Do the Numbers Mean? Can I Get My Money
Back? 22-20
Example of Error Correction 22-20
Summary of Accounting Changes and Correction
of Errors 22-22
What Do the Numbers Mean? What’s Your
Motivation? 22-24
Error Analysis 22-24
Balance Sheet Errors 22-25
Income Statement Errors 22-25
Balance Sheet and Income Statement Errors 22-25
Comprehensive Example: Numerous Errors 22-28
What Do the Numbers Mean? Guard the Financial
Statements! 22-30
Preparation of Financial Statements with Error
Corrections 22-31
Appendix 22A: Changing from or to the Equity
Method 22-33
Change from the Equity Method 22-33
Dividends in Excess of Earnings 22-33
Change to the Equity Method 22-34
FAS B Codification and Exercises 22-60
IFRS Insights 22-61

23 Statement of Cash Flows 23-1

Show Me the Money! 23-1
Statement of Cash Flows 23-3
The usefulness of the Statement of Cash Flows 23-3
Classification of Cash Flows 23-4
What Do the Numbers Mean? How’s My
Cash Flow? 23-5
Format of the Statement of Cash Flows 23-6
Preparing the Statement of Cash Flows 23-6
Illustrations—Tax Consultants Inc. 23-7
What Do the Numbers Mean? Earnings and Cash Flow
Management? 23-9
Sources of Information for the Statement of
Cash Flows 23-17
Net Cash Flow from Operating Activities—Direct
Method 23-17
Evolving Issue Direct versus Indirect 23-22
Special Problems in Statement Preparation 23-24
Adjustments to Net Income 23-24
Accounts Receivable (Net) 23-27
What Do the Numbers Mean? Not What It Seems 23-29
Other Working Capital Changes 23-29
Net Losses 23-30
Significant Noncash Transactions 23-31
What Do the Numbers Mean? Better Than ROA? 23-32
Use of a Worksheet 23-32
Preparation of the Worksheet 23-34
Analysis of Transactions 23-37
Preparation of Final Statement 23-40
FAS B Codification and Exercises 23-69
IFRS Insights 23-70

24 Full Disclosure in Financial Reporting 24-1

High-Quality Financial Reporting—Always in Fashion 24-2
Full Disclosure Principle 24-3
Increase in Reporting Requirements 24-4
Differential Disclosure 24-5
Evolving Issue Disclosure—Quantity and Quality 24-6
Notes to the Financial Statements 24-6
What Do the Numbers Mean? Footnote Secrets 24-8
Disclosure Issues 24-8
Related Parties 24-8
Post-Balance-Sheet Events (Subsequent Events) 24-9
Reporting for Diversified (Conglomerate)
Companies 24-11
Interim Reports 24-15
Evolving Issue It’s Faster but Is It Better? 24-20
Auditor’s and Management’s Reports 24-21
Auditor’s Report 24-21
What Do the Numbers Mean? Heart of the Matter 24-24
Management’s Reports 24-24
Current Reporting Issues 24-26
Fraudulent Financial Reporting 24-26
Internet Financial Reporting 24-29
Reporting on Financial Forecasts and Projections 24-30
What Do the Numbers Mean? Global Forecasts 24-31
Criteria for Making Accounting and Reporting
Choices 24-31
Appendix 24A: Basic Financial Statement Analysis 24-32
Perspective on Financial Statement Analysis 24-32
Ratio Analysis 24-33
Limitations of Ratio Analysis 24-35
Comparative Analysis 24-36
Percentage (Common-Size) Analysis 24-37
FAS B Codification and Exercises 24-58
IFRS Insights 24-59

Appendix A Private Company Accounting A-1
The Private Company Council (PCC) A-1
Background on the PCC A-1
Private Company Decision-Making Framework A-1
PCC Accomplishments A-2
Private Company Alternatives for Intangible Assets
and Goodwill A-2
Accounting for Identifiable Intangible Assets A-2
Accounting for Goodwill A-4
Summary A-6

Appendix B Specimen Financial Statements:
The Procter & Gamble Company B-1

Appendix C Specimen Financial Statements:
The Coca-Cola Company C-1

Appendix D Specimen Financial Statements:
PepsiCo, Inc. D-1

Appendix E Specimen Financial Statements:
Marks and Spencer plc E-1

Index I-1

Reviews about the ebook:

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  • Susan:
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  • Cheryl:
    What can I say? This is a textbook. I spent A LOT of time with this book preparing for the FAR on the CPA test. This is a pretty good overview. Misses some depth for some important subjects like consolidations.
  • Melissa McCauley:
    I think this book is a great resource, I am shelving it in our office library instead of selling it back. However, after having spent 2 semesters lugging it around (8 and a half pounds!), I fervently hope not to open it again anytime soon.
  • Allevia Syarif:
    Well. As an accountant wanna be, how could you say this book? Currently Reading is the exact choice. I don’t think so that I have already finished every single part of the chapter in this book. But till the end of my life in learning Accounting, I realized that I am reading this book.
  • Alpin Napitupulu:
    This is my bible for accounting. Every time I in doubt, I take this as my reference combine with PSAK. Warren, Beams, and Kieso is my idol.
  • Tiffany:
    Thorough coverage of the topic 🙂 Be careful of chapter 20 on pensions – there’s an updated version online.
  • Andrey:
    Excellent read. if you want to learn Accounting. Too many pages though.

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