Common U.S. GAAP Issues Facing Accountants最新文献

筛选
英文 中文
Property, Plant, and Equipment – Including Capitalized Interest and Nonmonetary Transactions 不动产、厂房和设备。包括资本化利息和非货币性交易
Common U.S. GAAP Issues Facing Accountants Pub Date : 2020-06-26 DOI: 10.1002/9781119743439.ch8
{"title":"Property, Plant, and Equipment – Including Capitalized Interest and Nonmonetary Transactions","authors":"","doi":"10.1002/9781119743439.ch8","DOIUrl":"https://doi.org/10.1002/9781119743439.ch8","url":null,"abstract":"","PeriodicalId":171061,"journal":{"name":"Common U.S. GAAP Issues Facing Accountants","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116209766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Financial Reporting Environment 财务报告环境
Common U.S. GAAP Issues Facing Accountants Pub Date : 2020-06-26 DOI: 10.1002/9781119743439.ch1
{"title":"The Financial Reporting Environment","authors":"","doi":"10.1002/9781119743439.ch1","DOIUrl":"https://doi.org/10.1002/9781119743439.ch1","url":null,"abstract":"","PeriodicalId":171061,"journal":{"name":"Common U.S. GAAP Issues Facing Accountants","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124502788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Summary of Recent Accounting Standards Updates 最近会计准则更新摘要
Common U.S. GAAP Issues Facing Accountants Pub Date : 2020-06-26 DOI: 10.1002/9781119743439.ch2
{"title":"Summary of Recent Accounting Standards Updates","authors":"","doi":"10.1002/9781119743439.ch2","DOIUrl":"https://doi.org/10.1002/9781119743439.ch2","url":null,"abstract":"","PeriodicalId":171061,"journal":{"name":"Common U.S. GAAP Issues Facing Accountants","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132712258","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Accounting Guidance on the Horizon 即将到来的会计指南
Common U.S. GAAP Issues Facing Accountants Pub Date : 2020-06-26 DOI: 10.1002/9781119743439.ch3
{"title":"Accounting Guidance on the Horizon","authors":"","doi":"10.1002/9781119743439.ch3","DOIUrl":"https://doi.org/10.1002/9781119743439.ch3","url":null,"abstract":"","PeriodicalId":171061,"journal":{"name":"Common U.S. GAAP Issues Facing Accountants","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132726126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Financial Statement Presentation and Notes Disclosures 财务报表列报和附注披露
Common U.S. GAAP Issues Facing Accountants Pub Date : 2020-06-26 DOI: 10.1002/9781119743439.ch11
{"title":"Financial Statement Presentation and Notes Disclosures","authors":"","doi":"10.1002/9781119743439.ch11","DOIUrl":"https://doi.org/10.1002/9781119743439.ch11","url":null,"abstract":"","PeriodicalId":171061,"journal":{"name":"Common U.S. GAAP Issues Facing Accountants","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125717393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Index 指数
Common U.S. GAAP Issues Facing Accountants Pub Date : 2020-06-26 DOI: 10.1002/9781119743439.index
{"title":"Index","authors":"","doi":"10.1002/9781119743439.index","DOIUrl":"https://doi.org/10.1002/9781119743439.index","url":null,"abstract":"","PeriodicalId":171061,"journal":{"name":"Common U.S. GAAP Issues Facing Accountants","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116993968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The New Leasing Model 租赁新模式
Common U.S. GAAP Issues Facing Accountants Pub Date : 2020-06-26 DOI: 10.1002/9781119743439.ch5
{"title":"The New Leasing Model","authors":"","doi":"10.1002/9781119743439.ch5","DOIUrl":"https://doi.org/10.1002/9781119743439.ch5","url":null,"abstract":"","PeriodicalId":171061,"journal":{"name":"Common U.S. GAAP Issues Facing Accountants","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132740527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Recognizing Revenue Under the New Standard 根据新准则确认收入
Common U.S. GAAP Issues Facing Accountants Pub Date : 2020-06-26 DOI: 10.1002/9781119743439.ch4
{"title":"Recognizing Revenue Under the New Standard","authors":"","doi":"10.1002/9781119743439.ch4","DOIUrl":"https://doi.org/10.1002/9781119743439.ch4","url":null,"abstract":"","PeriodicalId":171061,"journal":{"name":"Common U.S. GAAP Issues Facing Accountants","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132800861","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Accounting for Debt 债务会计
Common U.S. GAAP Issues Facing Accountants Pub Date : 2014-09-01 DOI: 10.5749/minnesota/9780816687411.003.0001
M. Joseph
{"title":"Accounting for Debt","authors":"M. Joseph","doi":"10.5749/minnesota/9780816687411.003.0001","DOIUrl":"https://doi.org/10.5749/minnesota/9780816687411.003.0001","url":null,"abstract":"R. Doogar Accy 493 D UIUC Sp 2004 1of 9 Accounting for Debt Issuing Debt A. Borrower’s books Debt transactions are an exchange involving receipt by the borrower of cash today, in return for a stream of promised payments in the future. To reflect this, the borrower increases the amount of assets (cash) and the amount of liabilities (debt). As always, we have to start with the valuation aspect. By the no-free-lunch theorem, FMV of debt = Cash Received (before any issue costs, just to keep life simple) This identity may be called the fundamental identity from which one then derives the accounting identity: FMV of Debt = Face Value of Debt \" Premium or Discount on Debt And of course the premium or discount depends on whether the coupon rate (rc) exceeds the discount rate (rm) or not. The following relationship is basic: If rc > rm, then the debt is issued at a premium (issuer gets more cash than face value). If rc < rm, then the debt is issued at a discount (issuer gets less cash than face value). All sensible accounting for debt is based on the effective interest method, i.e. on the idea that time value of money is crucial to adjust for. [If an entity does not use the effective interest method, their accounting theory is out of date (and wrong). No ifs, no buts.]","PeriodicalId":171061,"journal":{"name":"Common U.S. GAAP Issues Facing Accountants","volume":"238 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113985218","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Accounting for Income Taxes 所得税会计
Common U.S. GAAP Issues Facing Accountants Pub Date : 1984-06-01 DOI: 10.1002/9781119743439.ch10
Robert W. McGee
{"title":"Accounting for Income Taxes","authors":"Robert W. McGee","doi":"10.1002/9781119743439.ch10","DOIUrl":"https://doi.org/10.1002/9781119743439.ch10","url":null,"abstract":"","PeriodicalId":171061,"journal":{"name":"Common U.S. GAAP Issues Facing Accountants","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1984-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133389790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 18
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信