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 Adjustme
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Long-Ter m Asset s
© 2009 Lar r y M Walt her, under nonexclusive license t o Chr ist opher J Skousen & Vent us Publishing ApS All m at er ial in t his publicat ion is copyr ight ed, and t he exclusive
pr oper t y of Lar r y M Walt her or his licensor s ( all r ight s r eser ved)
I SBN 978- 87- 7681- 488- 5
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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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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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