Intermediate AccountingWiley, 1988 - 1274 страница Intermediate Accounting by Kieso, Weygandt, and Warfield is, quite simply, the standard by which all other intermediate texts are measured. Throughout the thirty years, and ten best-selling editions, the text has built a reputation for accuracy, comprehensiveness, and student success. This Updated Edition features and incorporates the 2005 FASB key accounting standards that have been updated since the original publication of "Intermediate Accounting, 11th Edition." The Updated Eleventh Edition maintains the qualities for which the text is globally recognized, and continues to be your students' gateway to the profession! Included in the package is the "Problem-Solving Survival Guide." |
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Страница 10
... considered GAAP and thereby binding in practice . All ARBs and APB Opinions that were in effect when the FASB became effective continue to be effective until amended or superseded by FASB pronouncements . In recognition of possible ...
... considered GAAP and thereby binding in practice . All ARBs and APB Opinions that were in effect when the FASB became effective continue to be effective until amended or superseded by FASB pronouncements . In recognition of possible ...
Страница 389
... considered both as a reduction of the cost price and the retail price ; purchase discounts usually are considered as a reduction of the cost of purchases . When the purchase allow- ance is not reflected by a reduction in the selling ...
... considered both as a reduction of the cost price and the retail price ; purchase discounts usually are considered as a reduction of the cost of purchases . When the purchase allow- ance is not reflected by a reduction in the selling ...
Страница 1027
... considered to have a total life of 25 years . Assume that the useful life for financial reporting and tax purposes is the same . The accounts at the beginning of the sixth year are as follows : Building Less : Accumulated Depreciation ...
... considered to have a total life of 25 years . Assume that the useful life for financial reporting and tax purposes is the same . The accounts at the beginning of the sixth year are as follows : Building Less : Accumulated Depreciation ...
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accounting principles Accounting Standards accounts receivable accrued adjusting entries AICPA adapted amortization annual assume balance sheet bank basis bonds payable book value carrying amount charged common stock Company company's computed convertible corporation cost or market current assets current liabilities debit debt December 31 determined disclosure discount earnings per share ending inventory enterprise entry to record equipment estimated example extraordinary item fair market value FASB Financial Accounting financial statements fund future amount gain or loss goodwill illustrate income statement income taxes incurred interest expense interest rate investment issuance issued January journal entries LIFO long-term lower of cost market price marketable equity securities merchandise method net realizable value Notes Payable Notes Receivable operations paid par value payment period preferred stock premium present value purchase result retained earnings selling sold stock dividend stockholders straight-line transactions treasury stock trial balance valuation warrants