'Effective interest rate method' presentation slideshows

Long-Term Liabilities: Bonds and Notes

Long-Term Liabilities: Bonds and Notes. Chapter 14. Learning Objectives. Compute the potential impact of long-term borrowing on earnings per share. Describe the characteristics and terminology of bonds payable. Journalize entries for bonds payable.

1.08k views • 85 slides

Bonds Payable and Investments in Bonds

0. 13. Bonds Payable and Investments in Bonds. 0. After studying this chapter, you should be able to:. Compute the potential impact of long-term borrowing on the earnings per share of a corporation. Describe the characteristics, terminology, and pricing of bonds payable.

1.57k views • 78 slides

Exchange differences in international taxation: the UK

971 views • 66 slides

Long-Term Liabilities: Bonds and Notes

Long-Term Liabilities: Bonds and Notes. By Rachelle Agatha, CPA, MBA. Slides by Rachelle Agatha, CPA, with excerpts from Warren, Reeve, Duchac. 0. Objectives:. Overview of Long Term Liabilities. Describe the characteristics, terminology, and pricing of bonds payable.

859 views • 64 slides

Chapter 5--Learning Objectives

Chapter 5--Learning Objectives. 1. Explain the relationship between expense recognition and revenue recognition. Expenses.

698 views • 47 slides

FASB Update

730 views • 44 slides

Accounting for Bond Issues and Refundings

Accounting for Bond Issues and Refundings. Presented by: Chuck Hole, Puget Sound ESD. Accounting for Bond Issues and Refundings. Bond issues and bond refundings are common debt instruments for governments to obtain long-term financing.

1.8k views • 37 slides

Module 7

Module 7. Reporting and Analyzing Nonowner Financing Activities. Accounting Equation: Another Look. What is a Liability?.

542 views • 33 slides

SECTION 11

SECTION 11 . Basic Financial Instruments. #1 . True or False: When accounting for financial instruments, the entity has the choice to use section 11 and 12 of the IFRS for SMEs in full or IAS 39 in full. . False.

471 views • 32 slides

Accounting for Bond Issues and Refundings

Accounting for Bond Issues and Refundings. Presented by: Christie M. Hazlett, OSPI, and Chuck Hole, ESD 113. Accounting for Bond Issues and Refundings. Bond issues and bond refundings are common debt instruments for governments to obtain long-term financing.

604 views • 29 slides

Chapter

6. Chapter. Accounting for Capital Projects and Debt Services. Capital Projects Funds. Two types of capital projects: General (public benefit) Examples: public buildings; roads, highways and bridges; park improvements; etc. Special assessment (private benefit)

446 views • 25 slides

Overview - FASB Exposure Draft Leases (Topic 840)

Overview - FASB Exposure Draft Leases (Topic 840). February 2, 2011. Douglas Boedeker , CPA, CMA Dboedeker@tatetryon.com 202-419-5106. Course Outline. Why is the exposure draft being issued? FASB timeline Project scope Recording by lessees Work through an example Recording by lessors

382 views • 18 slides