Contingent liabilities

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  • This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (issued in 1978 and reformatted in 1994) that dealt with contingencies.

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  • After completing this chapter you should be able to: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities, compute the times interest earned ratio and use it to analyze liabilities, prepare entries to account for short-term notes payable.

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  • After studying this chapter you will be able to understand: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities, compute the times interest earned ratio and use it to analyze liabilities, prepare entries to account for short-term notes payable.

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  • Best Electronics operates a retail electronics company. Examine the following items and prepare the current liability section of the company’s December 31, 20X8, balance sheet. The beginning of year accounts payable was $150,000. Purchases on trade accounts during the year were $975,000, and payments on account were $915,000.

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  • Chapter 11 - Current liabilities. After completing this chapter you should be able to: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities.

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  • Chapter 12 - Current liabilities. Chapter 12 presents the management issues associated with current liabilities, contingent liabilities, and payroll accounting.

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  • Chapter 9 - Reporting and interpreting liabilities. After studying this chapter, you should be able to: Define, measure, and report current liabilities; use the quick ratio; analyze the accounts payable turnover ratio; report notes payable and explain the time value of money; report contingent liabilities; explain the importance of working capital and its impact on cash flows; report long-term liabilities; compute present values; apply present value concepts to liabilities.

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  • Chapter 9 - Accounting for current liabilities and payroll. This chapter introduces other liabilities with known amounts due: notes payable, sales tax payable, and payroll liabilities; and contingent liabilities including warranties payable and vacation pay. Discussion in this chapter is limited to current liabilities, those that are payable within one year or the operating cycle, whichever is longer.

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  • Chapter 9 - Reporting and analyzing current liabilities. After completing this unit, you should be able to: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities, compute the times interest earned ratio and use it to analyze liabilities,...

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  • Chapter 9 - Current liabilities. The goals of this chapter are: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities, compute the times interest earned ratio and use it to analyze liabilities,...

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  • Chapter 9 - Reporting and interpreting liabilities. After studying this chapter, you should be able to: Define, measure, and report current liabilities; use the quick ratio; analyze the accounts payable turnover ratio; report notes payable and explain the time value of money; report contingent liabilities; explain the importance of working capital and its impact on cash flows; report long-term liabilities; compute present values; apply present value concepts to liabilities.

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  • Chapter 11 - Current liabilities and payroll accounting. After completing this chapter you should be able to: Describe current and long-term liabilities and their characteristics, identify and describe known current liabilities, explain how to account for contingent liabilities, compute the times interest earned ratio and use it to analyze liabilities, prepare entries to account for short-term notes payable.

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  • Chapter 5 - International financial reporting standards (Part II). The topics discussed in this chapter are: Current liabilities; provisions, contingent liabilities, and contingent assets; employee benefits; share-based payment; income taxes; revenue recognition; financial instruments.

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  • On October 1, 20X4, River Woods purchased land by giving $200,000 in cash and executing a $800,000 note payable to the former owner. The note bears interest at 8% per annum, with interest being payable annually on September 30 of each year. Rojas is also required to make a $200,000 payment toward the note’s principal on every September 30. a) Prepare the appropriate journal entry to record the land purchase on October 1, 20X4. b) Prepare the appropriate journal entry to record the year-end interest accrual on December 31, 20X4. c) Prepare...

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  • Prepare journal entries to record each of the following independent stock issue situations. a) Max Graphics Corporation issued 500,000 shares of $0.50 par value common stock. The issue price was $18 per share. b) Aztec Corporation issued 35,000 shares of no par common stock for $25 per share. c) Pyramid Play issued 60,000 shares of $50 par value preferred stock. The issue price was $76 per share. d) Paradise Land Management issued 15,000 shares of $1 par value common stock for land with a fair value of $250,000....

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  • After reading the material in this chapter, you should be able to: Define liabilities and distinguish between current and long-term liabilities, account for the issuance and payment of various forms of notes and record the interest on the notes, characterize accrued liabilities and liabilities from advance collection and describe when and how they should be recorded,...

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  • Chapter 13 deals with short-term liabilities. In Part A of the chapter, the focus is on liabilities that are classified appropriately as current. In Part B of the chapter, we turn our attention to situations in which there is uncertainty as to whether an obligation really exists. These are designated as loss contingencies. Some loss contingencies are accrued as liabilities, but others only are disclosed in the notes.

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  • Chapter - Current liabilities, provisions, and contingencies. After completing this chapter you should be able to: Describe the nature, type, and valuation of current liabilities, explain the classification issues of short-term debt expected to be refinanced, identify types of employee-related liabilities, identify the criteria used to account for and disclose gain and loss contingencies...and other contents.

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  • This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 37 Provisions, Contingent Liabilities and Contingent Assets was issued by the International Accounting Standards Committee in September 1998. It replaced parts of IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (issued in 1978 and reformatted in 1994) that dealt with contingencies.

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  • The emergence of the derivatives market has led to the creation of investment securities with complex cash flow profiles. Investment professionals, using derivatives, can customize a security’s structure to the investor’s risk/reward profile of choice. As a result, investors now have more investment choices. The increasing complexity of many of the securities, however, has complicated asset/liability risk measurement and management decisions.

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