Intermediate Accounting Volume 2 Canadian 11th Edition Kieso Test Bank

1. CHAPTER 13 Non-Financial and Current Liabilities
2. UNDERSTANDING NON-FINANCIAL AND CURRENT LIABILITIES
3. RECOGNITION AND MEASUREMENT
4. Liability Definition and Characteristics
5. Financial Liabilities and Non-Financial Liabilities
6. Measurement
7. COMMON CURRENT LIABILITIES
8. What Is a Current Liability?
9. Bank Indebtedness and Credit Facilities
10. Accounts Payable
11. Notes Payable
12. Current Maturities of Long-Term Debt
13. Short-Term Debt Expected to Be Refinanced
14. Dividends Payable
15. Rents and Royalties Payable
16. Customer Advances and Deposits
17. Taxes Payable
18. EMPLOYEE-RELATED LIABILITIES
19. Payroll Deductions
20. Short-Term Compensated Absences
21. Profit-Sharing and Bonus Agreements
22. NON-FINANCIAL LIABILITIES
23. Decommissioning and Restoration Obligations
24. Unearned Revenues
25. Product Guarantees and Customer Programs
26. Contingencies, Uncertain Commitments, and Requirements for Guarantees and Other Commitments
27. PRESENTATION, DISCLOSURE, AND ANALYSIS
28. Presentation and Disclosure of Current Liabilities
29. Presentation and Disclosure of Contingencies, Guarantees, and Commitments
30. Analysis
31. IFRS/ASPE COMPARISON
32. A Comparison of IFRS and ASPE
33. Looking Ahead
34. CHAPTER 14 Long-Term Financial Liabilities
35. UNDERSTANDING DEBT INSTRUMENTS
36. Bonds and Notes Payable
37. Credit Ratings
38. Defeasance
39. Types of Companies that Have Significant Debt Financing
40. Information for Decision-Making
41. MEASUREMENT
42. Bonds and Notes Issued at Par
43. Discounts and Premiums
44. Special Situations
45. RECOGNITION AND DERECOGNITION
46. Repayment before Maturity Date
47. Exchange of Debt Instruments
48. Troubled Debt Restructurings
49. Defeasance Revisited
50. Off–Balance Sheet Financing
51. PRESENTATION, DISCLOSURE, AND ANALYSIS
52. Presentation
53. Disclosures
54. Analysis
55. IFRS/ASPE COMPARISON
56. A Comparison of IFRS and ASPE
57. Looking Ahead
58. CHAPTER 15 Shareholders’ Equity
59. UNDERSTANDING THE CORPORATE FORM, SHARE CAPITAL, AND PROFIT DISTRIBUTION
60. Corporate Law and the Share Capital System
61. Types of Shares
62. Limited Liability of Shareholders
63. Formality of Profit Distribution
64. RECOGNITION, DERECOGNITION, AND MEASUREMENT
65. Issuance of Shares
66. Reacquisition, Retirement, and Conversion of Shares
67. Dividends
68. PRESENTATION, DISCLOSURE, AND ANALYSIS
69. Components of Shareholders’ Equity
70. Capital Disclosures
71. Analysis
72. IFRS/ASPE COMPARISON
73. A Comparison of IFRS and ASPE
74. Looking Ahead
75. APPENDIX 15A—PAR VALUE AND TREASURY SHARES
76. Par Value Shares
77. Treasury Shares
78. APPENDIX 15B—FINANCIAL REORGANIZATION
79. Comprehensive Revaluation
80. CHAPTER 16 Complex Financial Instruments
81. DERIVATIVES
82. Managing Risks
83. Accounting for Derivatives
84. DEBT VERSUS EQUITY: ISSUER PERSPECTIVE
85. Economics of Complex Financial Instruments
86. Presentation and Measurement of Hybrid/Compound Instruments
87. SHARE-BASED COMPENSATION
88. Types of Plans
89. Recognition, Measurement, and Disclosure of Share-Based Compensation
90. IFRS/ASPE COMPARISON
91. A Comparison of IFRS and ASPE
92. Looking Ahead
93. APPENDIX 16A—HEDGING
94. Derivatives Used for Hedging and the Need for Hedge Accounting Standards
95. Hedge Accounting
96. APPENDIX 16B—STOCK COMPENSATION PLANS— ADDITIONAL COMPLICATIONS
97. Share Appreciation Rights Plans
98. Performance-Type Plans
99. APPENDIX 16C—ADVANCED MODELS FOR MEASURING FAIR VALUE AND DISCLOSURE OF FAIR VALUE INFORMATION
100. Options Pricing Models
101. Fair Value Disclosure for Financial Instruments
102. CHAPTER 17 Earnings per Share
103. OVERVIEW
104. Objective of EPS
105. Presentation and Disclosure
106. BASIC EPS
107. Capital Structure
108. Income Available to Common/Ordinary Shareholders
109. Weighted Average Common/Ordinary Shares
110. Comprehensive Illustration
111. DILUTED EPS
112. Complex Capital Structure
113. Convertible Securities
114. Options and Warrants
115. Contingently Issuable Shares
116. Antidilution Revisited
117. Additional Disclosures
118. Comprehensive Earnings per Share Exercise
119. ANALYSIS AND IFRS/ASPE COMPARISON
120. Analysis
121. A Comparison of IFRS and ASPE and Looking Ahead
122. CHAPTER 18 Income Taxes
123. INCOME TAXES FROM A BUSINESS PERSPECTIVE
124. CURRENT INCOME TAXES
125. Accounting Income and Taxable Income
126. Calculation of Taxable Income
127. Calculation of Current Income Taxes
128. DEFERRED/FUTURE INCOME TAXES
129. Deferred Tax Liabilities
130. Deferred Tax Assets
131. Income Tax Accounting Objectives and Analyses of Temporary Deductible Differences
132. Tax Rate Considerations
133. INCOME TAX LOSS CARRYOVER BENEFITS
134. Loss Carryback Illustrated
135. Loss Carryforward Illustrated
136. Review of Deferred Tax Asset Account
137. PRESENTATION, DISCLOSURE, AND ANALYSIS
138. Statement of Financial Position Presentation
139. Income and Other Statement Presentation
140. Disclosure Requirements
141. Analysis
142. Outstanding Conceptual Questions
143. IFRS/ASPE COMPARISON
144. A Comparison of IFRS and ASPE
145. Looking Ahead
146. APPENDIX 18A—COMPREHENSIVE ILLUSTRATION
147. First Year of Operations—2017
148. Second Year of Operations—2018
149. CHAPTER 19 Pensions and Other Post-Employment Benefits
150. INTRODUCTION AND BENEFIT PLAN BASICS
151. Overview of Pensions and Their Importance from a Business Perspective
152. Defined Contribution Plans
153. Defined Benefit Plans
154. DEFINED BENEFIT PENSION PLANS
155. The Employer’s Obligation
156. Plan Assets
157. Surplus or Deficit
158. Defined Benefit Cost Components
159. Other Defined Benefit Plans
160. PRESENTATION, DISCLOSURE, AND ANALYSIS
161. Presentation
162. Disclosure
163. Analysis
164. IFRS/ASPE COMPARISON
165. A Comparison of IFRS and ASPE
166. Looking Ahead
167. APPENDIX 19A—EXAMPLE OF A ONE-PERSON PLAN
168. Current Service Cost
169. Defined Benefit Obligation
170. Past Service Cost
171. CHAPTER 20 Leases
172. LEASING BASICS
173. Importance of Leases from a Business Perspective
174. The Leasing Environment
175. IFRS AND ASPE APPROACH—LESSEES
176. Lease Criteria
177. Determination of Rental Payments
178. Accounting for a Right-of-Use Asset
179. Accounting for Residual Values and Purchase Options in a Finance Lease
180. Accounting for an Operating Lease
181. Capital and Operating Leases Compared under ASPE
182. Presentation and Disclosure
183. IFRS AND ASPE APPROACH—LESSORS
184. Classification Criteria
185. Accounting for Financing and Manufacturer/Dealer or Sales-Type Leases
186. Accounting for Residual Values and Purchase Options in a Financing or Manufacturer/Dealer or Sales-T
187. Accounting for an Operating Lease
188. IFRS/ASPE COMPARISON
189. A Comparison of IFRS and ASPE
190. Looking Ahead
191. APPENDIX 20A—OTHER LEASE ISSUES
192. Sale and Leaseback Transactions
193. Real Estate Leases
194. APPENDIX 20B—LESSEE ACCOUNTING UNDER IAS 17
195. IFRS Criteria
196. CHAPTER 21 Accounting Changes and Error Analysis
197. CHANGES IN ACCOUNTING POLICIES AND ESTIMATES, AND ERRORS
198. Types of Accounting Changes
199. Alternative Accounting Methods
200. Accounting Standards
201. Retrospective Application—Change in Accounting Policy
202. Retrospective Restatement—Correction of an Error
203. Prospective Application
204. ANALYSIS
205. Motivations for Change
206. Interpreting Accounting Changes
207. IFRS/ASPE COMPARISON
208. A Comparison of IFRS and ASPE
209. Looking Ahead
210. APPENDIX 21A—ERROR ANALYSIS
211. Statement of Financial Position Errors
212. Income Statement Errors
213. Statement of Financial Position and Income Statement Errors
214. Comprehensive Illustration: Numerous Errors
215. Preparation of Comparative Financial Statements
216. CHAPTER 22 Statement of Cash Flows
217. INTRODUCTION TO CASH FLOWS AND THE STATEMENT OF CASH FLOWS
218. Purpose, Uses, and Importance from a Business Perspective
219. What Is Included in Cash?
220. Classification of Cash Flows
221. Format of the Statement
222. PREPARING A STATEMENT OF CASH FLOWS
223. Illustration Using the Direct Method— Tax Consultants Inc.
224. Illustration Using the Indirect Method—Eastern Window Products Limited
225. Illustration Using Both Methods—Yoshi Corporation
226. PRESENTATION
227. Disclosure Requirements
228. Presentation Requirements
229. Illustrative Example
230. ANALYZING THE STATEMENT OF CASH FLOWS
231. Interpreting the Statement of Cash Flows
232. Sensitivity Analysis
233. Free Cash Flow
234. IFRS/ASPE COMPARISON
235. A Comparison of IFRS and ASPE
236. Looking Ahead
237. APPENDIX 22A— USE OF A WORK SHEET
238. Preparing the Work Sheet
239. Analyzing Transactions
240. Completing the Work Sheet
241. CHAPTER 23 Other Measurement and Disclosure Issues
242. DISCLOSURE ISSUES
243. The Importance of Disclosure from a Business Perspective
244. Full Disclosure Principle
245. Accounting Policies
246. Segmented Reporting
247. Interim Reporting
248. OTHER MEASUREMENT ISSUES
249. Related-Party Transactions
250. Subsequent Events
251. Bankruptcy and Receivership
252. AUDITOR’S REPORTS
253. Unmodified Opinions
254. Qualified Opinions and Disclaimers of Opinion
255. Adverse Opinions
256. FINANCIAL STATEMENT ANALYSIS
257. An Overview of Financial Statement Analysis
258. Financial Statement Analysis Techniques
259. Limitations of Financial Statement Analysis
260. IFRS/ASPE COMPARISON
261. A Comparison of IFRS and ASPE
262. Looking Ahead
263. APPENDIX: SPECIMEN FINANCIAL STATEMENTS
264. Brookfield Asset Management
265. TABLES
266. GLOSSARY
267. COMPANY INDEX
268. SUBJECT INDEX
269. EULA

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