Menu
Home
Log in / Register
 
Home arrow Accounting arrow Long-Term Assets
Next >
Long-Term Assets - Larry M. Walther

Year 2009



Part 1. Long-Term Investments1. Intent-Based Accounting1.1 The Fair Value Measurement Option2. Available for Sale Securities2.1. Other Comprehensive Income2.2. An Illustration2.3. Alternative: A Valuation Adjustments Account2.4. Dividends and Interest2.5. The Balance Sheet Appearance3. Held to Maturity Securities3.1. The Issue Price3.2. Recording the Initial Investments3.3. Illustration of Bonds Purchased at Par3.4. Illustration of Bonds Purchased at a Premium3.5. Illustration of Bonds Purchased at a Discount4. The Equity Method of Accounting5. Investments Requiring Consolidation5.1. Economic Entity Concept and Control5.2. Accounting Issues5.3. Goodwill5.4. The Consolidated Balance Sheet5.5. The Consolidated Income StatementPart 2. Property, Plant and Equipment6. What Costs are Included in Property, Plant, and Equipment6.1. Cost to Assign to Items of Property, Plant, and Equipment6.2. Interest Cost6.3. Training Costs6.4. A Distinction Between Land and Land Improvements6.5. Lump-Sum Acquisitions6.6. Professional Judgment6.7. Materiality Considerations7. Equipment Leases8. Service Life and Cost Allocation9. Depreciation Methodology9.1. Many Methods9.2. Some Important Terminology10. The Straight-Line Method10.1. Fractional Period Depreciation10.2. Spreadsheet Software11. The Units-of-Output Method12. The Double-Declining Balance Method12.1. Spreadsheet Software12.2. Fractional Period Depreciation12.3. Alternatives to DDB13 .The Sum-of-the-Years'-Digits Method13.1. Spreadsheet Software13.2. Fractional Period Depreciation13.3. Changes in Estimates14. Tax LawsPart 3. Advanced PP&E Issues/ Natural Resources/ Intangibles15. PP&E Costs Subsequent to Asset Acquisition15.1. Restoration and Improvement16. Disposal of PP&E17. Accounting for Asset Exchanges17.1. Commercial Substance17.2. Recording the Initial Investments17.3. Boot17.4. Exchanges Lacking Commercial Substance18. Assets Impairment18.1. Taking a "Big Bath"19. Natural Resources19.1. Depletion Calculations19.2. Equipment Used to Extract Natural Resources20. Intangibles20.1. An Amortization Example20.2. An Impairment Example20.3. Some Specific Intangibles
 
Found a mistake? Please highlight the word and press Shift + Enter  
Next >
 
Subjects
Accounting
Business & Finance
Communication
Computer Science
Economics
Education
Engineering
Environment
Geography
Health
History
Language & Literature
Law
Management
Marketing
Philosophy
Political science
Psychology
Religion
Sociology
Travel