Intermediate Accounting Volume 1 Canadian 10th Edition Kieso Test Bank

Intermediate Accounting Volume 1 Canadian 10th Edition Kieso Test Bank

Product details: 

• ISBN-10 ‏ : ‎ 111830084X
• ISBN-13 ‏ : ‎ 978-1118300848
• Author: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Nicola M. Young, Irene M. Wiecek, Bruce J. McConomy

The Kieso, Weygandt, Warfield, Young, Wiecek, McConomy: Intermediate Accounting text has an outstanding reputation as “THE” text for the course and is viewed as a reliable resource by accounting students, faculty and professionals. After listening carefully to instructors and students alike, and after having built on what we have learned over nine successful editions and more than 28 years of being the market leader, we are confident that the tenth edition will continue to meet the needs of instructors and students.

The integration of the new International Accounting Standards and their comparison with Accounting Standards for Private Enterprises enhances the main goal of the book, “to help students understand, prepare and use financial information by linking education with the ‘real-world’ accounting environment”. Our industry-experienced and leading-edge author expertise in the field of IFRS, combined with an update of the text’s technical content ensures that accounting faculty and students can continue to rely on Intermediate Accounting.

Table contents; 

1. CHAPTER 1 The Canadian Financial Reporting Environment
2. FINANCIAL STATEMENTS AND FINANCIAL REPORTING
3. Accounting and Capital Allocation
4. Stakeholders
5. Objective of Financial Reporting
6. Information Asymmetry
7. STANDARD SETTING
8. Need for Standards
9. Parties Involved in Standard Setting
10. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
11. GAAP Hierarchy
12. Professional Judgement
13. CHALLENGES AND OPPORTUNITIES FOR THE ACCOUNTING PROFESSION
14. Oversight in the Capital Marketplace
15. Centrality of Ethics
16. Standard Setting in a Political Environment
17. Principles versus Rules
18. Impact of Technology
19. Integrated Reporting
20. Conclusion
21. CHAPTER 2 Conceptual Framework Underlying Financial Reporting
22. CONCEPTUAL FRAMEWORK
23. Rationale for Conceptual Framework
24. Development of the Conceptual Framework
25. Information Asymmetry Revisited
26. OBJECTIVE OF FINANCIAL REPORTING
27. Qualitative Characteristics of Useful Information
28. Elements of Financial Statements
29. FOUNDATION PRINCIPLES
30. Recognition/Derecognition
31. Measurement
32. Presentation and Disclosure
33. FINANCIAL REPORTING ISSUES
34. Principles-Based Approach
35. Financial Engineering
36. Fraudulent Financial Reporting
37. IFRS/ASPE COMPARISON
38. Looking Ahead
39. APPENDIX 2A-FAIR VALUE MEASUREMENTS
40. Income Models for Measuring Fair Value
41. CHAPTER 3 The Accounting Information System
42. ACCOUNTING INFORMATION SYSTEM
43. Basic Terminology
44. Debits and Credits
45. Accounting Equation
46. THE ACCOUNTING CYCLE AND THE RECORDING PROCESS
47. Identifying and Recording Transactions and Other Events
48. Journalizing
49. Posting
50. Trial Balance
51. ADJUSTING ENTRIES
52. Adjusting Entries for Prepayments
53. Adjusting Entries for Accruals
54. Adjusting Entries for Estimated Items
55. Unrealized Holding Gains or Losses (NI and OCI)
56. FINANCIAL STATEMENTS AND OWNERSHIP STRUCTURE
57. THE CLOSING PROCESS
58. Preparing Closing Entries
59. Reversing Entries
60. The Accounting Cycle Summarized
61. USING A WORK SHEET
62. Adjustments Entered on the Work Sheet
63. Work Sheet Columns
64. Preparing Financial Statements from a Work Sheet
65. Closing Entries
66. Monthly Statements, Yearly Closing
67. APPENDIX 3A-USING REVERSING ENTRIES
68. Illustration of Reversing Entries-Accruals
69. Illustration of Reversing Entries-Prepayments
70. Summary of Reversing Entries
71. CHAPTER 4 Reporting Financial Performance
72. PERFORMANCE
73. Business Models and Industries
74. Communicating Information about Performance
75. Quality of Earnings/Information
76. THE STATEMENT OF INCOME AND THE STATEMENT OF COMPREHENSIVE INCOME
77. Measurement
78. Discontinued Operations
79. Presentation
80. STATEMENT OF RETAINED EARNINGS AND THE STATEMENT OF CHANGES IN EQUITY
81. Presentation of the Statement of Retained Earnings
82. Presentation of the Statement of Changes in Equity
83. DISCLOSURE AND ANALYSIS
84. Disclosures
85. Analysis
86. IFRS/ASPE COMPARISON
87. A Comparison of IFRS and ASPE
88. Looking Ahead
89. APPENDIX 4A-CASH BASIS VERSUS ACCRUAL BASIS EARNINGS
90. Differences between Cash and Accrual Bases
91. Conversion from Cash Basis to Accrual Basis
92. Theoretical Weaknesses of the Cash Basis
93. CHAPTER 5 Financial Position and Cash Flows
94. USEFULNESS OF THE STATEMENTS OF FINANCIAL POSITION AND CASH FLOWS FROM A BUSINESS PERSPECTIVE
95. Analyzing a Statement of Financial Position
96. Assessing Earnings Quality
97. Assessing the Creditworthiness of Companies
98. STATEMENT OF FINANCIAL POSITION
99. Usefulness of the Statement of Financial Position
100. Limitations of the Statement of Financial Position
101. Classification in the Statement of Financial Position
102. Preparation of the Classified Statement of Financial Position (Balance Sheet)
103. Additional Information Reported
104. Techniques of Disclosure
105. STATEMENT OF CASH FLOWS
106. Purpose, Content, and Format of a Cash Flow Statement
107. Preparation of the Statement of Cash Flows
108. Usefulness of the Statement of Cash Flows
109. Perspectives
110. IFRS/ASPE COMPARISON
111. A Comparison of IFRS and ASPE
112. Looking Ahead
113. APPENDIX 5A-RATIO ANALYSIS: A REFERENCE
114. APPENDIX 5B-SPECIMEN FINANCIAL STATEMENTS
115. Shoppers Drug Mart
116. CUMULATIVE COVERAGE: CHAPTERS 3 TO 5
117. CHAPTER 6 Revenue Recognition
118. UNDERSTANDING THE NATURE OF SALES TRANSACTIONS FROM A BUSINESS PERSPECTIVE
119. Economics of Business Transactions
120. Legalities
121. Information for Decision-Making
122. RECOGNITION AND MEASUREMENT
123. Earnings Process
124. Measurability
125. Collectibility
126. Mechanics
127. PRESENTATION AND DISCLOSURE
128. Presentation
129. Disclosure
130. CONTRACT-BASED REVENUE RECOGNITION MODEL
131. Core Principle
132. Five Steps
133. Other Issues Regarding the Contract-Based Approach
134. IFRS/ASPE COMPARISON
135. A Comparison of IFRS and ASPE
136. Looking Ahead
137. CHAPTER 7 Cash and Receivables
138. UNDERSTANDING CASH AND ACCOUNTS RECEIVABLE
139. How Do Companies Manage and Control Cash?
140. What Types of Companies Have Extensive Accounts Receivable?
141. Accounts Receivable Categories
142. Accounts Receivable Planning and Control
143. CASH RECOGNITION AND MEASUREMENT
144. What Is Cash?
145. Reporting Cash
146. Summary of Cash-Related Items
147. RECEIVABLES-RECOGNITION AND MEASUREMENT
148. Definition and Types
149. Recognition and Measurement of Accounts Receivable
150. Impairment of Accounts Receivable
151. Recognition and Measurement of Short-Term Notes and Loans Receivable
152. Recognition and Measurement of Long-Term Notes and Loans Receivable
153. Derecognition of Receivables
154. PRESENTATION, DISCLOSURE, AND ANALYSIS OF RECEIVABLES
155. Presentation and Disclosure
156. Analysis
157. IFRS/ASPE COMPARISON
158. A Comparison of IFRS and ASPE
159. Looking Ahead
160. APPENDIX 7A-CASH CONTROLS
161. Management and Control of Cash
162. Using Bank Accounts
163. The Imprest Petty Cash System
164. Physical Protection of Cash Balances
165. Reconciliation of Bank Balances
166. CHAPTER 8 Inventory
167. UNDERSTANDING INVENTORY
168. What Types of Companies Have Inventory?
169. Inventory Categories
170. Inventory Planning and Control
171. Information for Decision-Making
172. RECOGNITION
173. Accounting Definition
174. Physical Goods Included in Inventory
175. Inventory Errors
176. MEASUREMENT
177. Costs Included in Inventory
178. Inventory Accounting Systems
179. Cost Formulas
180. Lower of Cost and Net Realizable Value
181. Exceptions to Lower of Cost and Net Realizable Value Model
182. Estimating Inventory
183. PRESENTATION, DISCLOSURE, AND ANALYSIS
184. Presentation and Disclosure of Inventories
185. Analysis
186. IFRS/ASPE COMPARISON
187. A Comparison of IFRS and ASPE
188. Looking Ahead
189. APPENDIX 8A-THE RETAIL INVENTORYMETHOD OF ESTIMATING INVENTORY COST
190. APPENDIX 8B- ACCOUNTING GUIDANCE FOR SPECIFIC INVENTORY
191. CHAPTER 9 Investments
192. UNDERSTANDING INVESTMENTS
193. Types of Investments
194. Types of Companies That Have Investments
195. Information for Decision-Making
196. MEASUREMENT
197. Cost/Amortized Cost Model
198. Fair Value through Net Income (FV-NI) Model
199. Fair Value through Other Comprehensive Income (FV-OCI) Model
200. Impairment Models
201. STRATEGIC INVESTMENTS
202. Investments in Associates
203. Investments in Subsidiaries
204. PRESENTATION, DISCLOSURE, AND ANALYSIS
205. Presentation and Disclosure
206. Analysis
207. IFRS/ASPE Comparison
208. A Comparison of IFRS and ASPE
209. Looking Ahead
210. CUMULATIVE COVERAGE: CHAPTERS 6 TO 9
211. CHAPTER 10 Property, Plant, and Equipment: Accounting Model Basics
212. THE IMPORTANCE OF PROPERTY, PLANT, AND EQUIPMENT FROM A BUSINESS PERSPECTIVE
213. DEFINITION AND COST ELEMENTS
214. Property, Plant, and Equipment Assets
215. Recognition Principle
216. Cost Elements
217. MEASUREMENT OF COST
218. Determining Asset Cost when Cash Is Not Exchanged at Acquisition
219. Costs Associated with Specific Assets
220. MEASUREMENT AFTER ACQUISITION
221. Cost Model
222. Revaluation Model
223. Fair Value Model
224. Costs Incurred after Acquisition
225. IFRS/ASPE COMPARISON
226. A Comparison of IFRS and ASPE
227. Looking Ahead
228. APPENDIX 10A-CAPITALIZATION OF BORROWING COSTS
229. Qualifying Assets
230. Capitalization Period
231. Avoidable Borrowing Costs
232. Disclosures
233. APPENDIX 10B-REVALUATION: THE PROPORTIONATE METHOD
234. CHAPTER 11 Depreciation, Impairment, and Disposition
235. THE IMPORTANCE OF DEPRECIATION, IMPAIRMENT, AND DISPOSITION FROM A BUSINESS PERSPECTIVE
236. DEPRECIATION-A METHOD OF ALLOCATION
237. Factors Considered in the Depreciation Process
238. Methods of Allocation (Depreciation)
239. Depreciation-Methods of Calculation
240. Depletion of Mineral Resources
241. Other Depreciation Issues
242. IMPAIRMENT
243. Indicators of Impairment
244. Impairment-Recognition and Measurement Models
245. Asset Groups and Cash-Generating Units
246. HELD FOR SALE AND DERECOGNITION
247. Long-Lived Assets to Be Disposed of by Sale
248. Derecognition
249. PRESENTATION, DISCLOSURE, AND ANALYSIS
250. Presentation and Disclosure
251. Analysis
252. IFRS/ASPE COMPARISON
253. A Comparison of IFRS and ASPE
254. Looking Ahead
255. APPENDIX 11A-DEPRECIATION AND INCOME TAX
256. Capital Cost Allowance Method
257. CHAPTER 12 Intangible Assets and Goodwill
258. THE IMPORTANCE OF INTANGIBLE ASSETS AND GOODWILL FROM A BUSINESS PERSPECTIVE
259. DEFINITION, RECOGNITION, AND MEASUREMENT OF INTANGIBLE ASSETS
260. Characteristics
261. Recognition and Measurement at Acquisition
262. Recognition and Measurement of Internally Developed Intangible Assets
263. Recognition and Measurement after Acquisition
264. Specific Intangibles
265. IMPAIRMENT AND DERECOGNITION
266. Impairment of Limited-Life Intangibles
267. Impairment of Indefinite-Life Intangibles
268. Derecognition
269. GOODWILL
270. Definition of Goodwill
271. Recognition and Measurement of Goodwill
272. Bargain Purchase
273. Valuation after Acquisition
274. Impairment of Goodwill
275. PRESENTATION, DISCLOSURE, AND ANALYSIS
276. Presentation and Disclosure
277. Analysis
278. IFRS/ASPE COMPARISON
279. A Comparison of IFRS and ASPE
280. Looking Ahead
281. APPENDIX 12A-VALUING GOODWILL
282. Excess-Earnings Approach
283. Total-Earnings Approach
284. Other Valuation Methods
285. CUMULATIVE COVERAGE: CHAPTERS 10 TO 12
286. Company Index
287. Subject Index
288. Glossary

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