SkousenLong-Term Assets Download free books at... Download free eBooks at bookboon.com2 Long-Term Assets © 2009 Larry M.. All material in this publication is copyrighted, and the exclus
Trang 1Larry M Walther; Christopher J Skousen
Long-Term Assets
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Long-Term Assets
© 2009 Larry M Walther, under nonexclusive license to Christopher J Skousen & Ventus Publishing ApS All material in this publication is copyrighted, and the exclusive property of Larry M Walther or his licensors (all rights reserved)
ISBN 978-87-7681-488-5
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Long-Term Assets
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Contents
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Contents
Part 1 Long-Term Investments
1 Intent-Based Accounting
1.1 The Fair Value Measurement Option
2 Available for Sale Securities
2.1 Other Comprehensive Income
2.2 An Illustration
2.3 Alternative: A Valuation Adjustments Account
2.4 Dividends and Interest
2.5 The Balance Sheet Appearance
3 Held to Maturity Securities
3.1 The Issue Price
3.2 Recording the Initial Investments
3.3 Illustration of Bonds Purchased at Par
3.4 Illustration of Bonds Purchased at a Premium
3.5 Illustration of Bonds Purchased at a Discount
4 The Equity Method of Accounting
5 Investments Requiring Consolidation
5.1 Economic Entity Concept and Control
5.2 Accounting Issues
5.3 Goodwill
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Long-Term Assets
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Contents
5.4 The Consolidated Balance Sheet
5.5 The Consolidated Income Statement
Part 2 Property, Plant and Equipment
6 What Costs are Included in Property, Plant and Equipment
6.1 Cost to Assign to Items of Property, Plant and Equipment
6.2 Interest Cost
6.3 Training Costs
6.4 A Distinction Between Land and Land Improvements
6.5 Lump-Sum Acquisitions
6.6 Professional Judgment
6.7 Materiality Considerations
7 Equipment Leases
8 Service Life and Cost Allocation
9 Depreciation Methodology
9.1 Many Methods
9.2 Some Important Terminology
10 The Straight-Line Method
10.1 Fractional Period Depreciation
10.2 Spreadsheet Software
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