......................................................................25 Fall 2012 - Copyright © J.A. Samuels, Thunderbird School of Global Mgmt Week #2 – Page 1 ACT 4000 – Week #2 Material we cover this Week Textbook Chapter 3, with summaries of Chapter 3 (read these prior to reading the textbook) o o o o Basic Accounting
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US GAAP versus IFRS The basics December 2011 !@# Table of contents Introduction .....................................................................2 Financial statement presentation......................................4 Interim financial reporting ................................................6 Consolidation, joint venture accounting and equity method investees .............................................................7 Business combinations ...................................
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23, 24 10 10, 11, 12, 13, 14 12, 15 13, 14, 15, 18 7, 10 6, 7, 8, 10, 11 4, 5, 6 27, 28 17, 19, 20 32 15 21, 22, 23, 24 9 12 *This material is covered in an Appendix to the chapter. Copyright © 2011 John Wiley & Sons, Inc. Kieso Intermediate: IFRS Edition, Solutions Manual 15-1 Visit Free Slides and Ebooks : http://downloadslide.blogspot.com ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives 1. 2. 3. 4. 5. 6. 7. 8. 9. *10. Discuss the characteristics of the corporate
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Liberty University Aug 7, 2013 GOING CONCERN Summary of Going Concern current exposure draft Comparison and Contrast of current Going Concern theory and standards 1 Guidance provided by AU Section 341 2 Guidance provided by 17 U.S.C. §229.303 3 Proposed guidance of exposure draft Comparison and Contrast of U. S. GAAP and IFRS with respect to Going Concern 1 Current Going Concern variations between U. S. GAAP and IFRS 2 Variations between proposed changes to Going
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International Financial Reporting Standards (IFRS): Pros and Cons for Investors by Ray Ball* Sidney Davidson Professor of Accounting Graduate School of Business University of Chicago 5807 S. Woodlawn Ave Chicago, IL 60637 Tel. (773) 834 5941 ray.ball@gsb.uchicago.edu Acknowledgments This paper is based on the PD Leake Lecture delivered on 8 September 2005 at the Institute of Chartered Accountants in England and Wales, which can be accessed at http://www.icaew.co.uk/cbp/index.cfm. It draws
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SUMMARY ACCOUNTING THEORY APPLYING THEORY TO ACCOUNTING REGULATION Chapter 3 Karunia Muliani – 1306395224 Silvia M. E. Nabut – 1306408630 Claudia Jusuf – 1306408681 Yovanka G. L. Sianipar - 1306453193 APPLYING THEORY TO ACCOUNTING REGULATION LO 1. THE THEORIES OF REGULATION THAT ARE RELEVANT TO ACCOUNTING AND AUDITING Ada beberapa teori yang relevan terhadap pemahaman lapoan keuangan. A. Teori Pasar Efisien Dalam teori pasar efisien, penganut pasar bebas menyatakan bahwa pasar akan berfungsi
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What we’ll cover: 1. Income Statement 2. Format of the Income Statement 3. Reporting Irregular Items 4. Special Reporting Issues 1. Income Statement a. Usefulness • Evaluate past performance • Predicting future performance • Help assess the risk or uncertainty of achieving future cash flows b. Limitations • Companies omit items that cannot be measured reliably • Income is affected by the accounting methods employed
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2009 International Accounting Standards Board (IASB® ) IFRS for SMEs ® International Financial Reporting Standard (IFRS®) for Small and Medium-sized Entities (SMEs) International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is issued by the International Accounting Standards Board (IASB), 30 Cannon Street, London EC4M 6XH, United Kingdom. Tel:
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CHAPTER 3 The Accounting Information System ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. 2. 3. 4. Transaction identification. Nominal accounts. Trial balance. Adjusting entries. Questions 1, 2, 3, 5, 6, 7, 8 4, 7 6, 10 8, 11, 13, 14 3, 4, 5, 6, 7, 8, 9, 10 2, 3, 4 5, 6, 7, 8, 9, 10, 20 11, 12, 15, 22, 23 12 9 11 13, 14, 16 14, 15 1, 2, 6, 12 15, 16, 17 18 19 12 13 18, 19 20 21, 22, 23 12 11 1, 2, 7, 8 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 12 1, 2, 4, 6 1, 4, 9, 10, 12 Brief Exercises 1, 2 Exercises
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2013 AnnuAl RepoRt Canada Bread Company, Limited Canada Bread is a leading manufacturer and distributor of value-added and nutritious fresh and frozen bakery products. Canada Bread operates two business segments: FReSH BAKeRY Our Fresh Bakery segment includes premium white, whole grain and rye breads, tortillas, bagels, buns and rolls sold under a number of leading brands, including Dempster’s®, Villaggio®, Smart®, McGavins®, POM®, Bon Matin® and Ben’s®. FRoZen BAKeRY Our Frozen Bakery
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