Xem 1-20 trên 33 kết quả Retirement accounts
  • FLOYD A. BEAMS, PH.D., authored the first edition of Advanced Accounting in 1979 and actively revised his text through the next six revisions and twenty-one years while maintaining an active professional and academic career at Virginia Tech where he rose to the rank of Professor, retiring in 1995. Beams earned his B.S. and M.A. degrees from the University of Nebraska, and a Ph.D. from the University of Illinois.

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  • Chapter 10 - Reporting and interpreting bonds. After studying this chapter, you should be able to: Describe the characteristics of bonds, report bonds payable and interest expense for bonds sold at par and analyze the times interest earned ratio, report bonds payable and interest expense for bonds sold at a discount, report bonds payable and interest expense for bonds sold at a premium, analyze the debt-to-equity ratio, report the early retirement of bonds.

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  • International Accounting Standard 26: Accounting and reporting by retirement benefit plans. IAS 26 Accounting and reporting by reporting by retirement benefit plans was issued by the International Accounting Standards Committee in January 1987, and reformatted in 1994.

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  • Chapter 10 - Reporting and interpreting bonds. This chapter describe the characteristics of bonds, report bonds payable and interest expense for bonds sold at par and analyze the times interest earned ratio, report bonds payable and interest expense for bonds sold at a discount, report bonds payable and interest expense for bonds sold at a premium, analyze the debt-to-equity ratio, report the early retirement of bonds.

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  • Chapter 17 - Pensions and other postretirement benefits. Employee compensation comes in many forms. Salaries and wages, of course, provide direct and current payment for services provided. However, it’s commonplace for compensation also to include benefits payable after retirement. We discuss pension benefits and other postretirement benefits in this chapter.

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  • Chapter 19 - Share-based compensation and earnings per share. We've discussed a variety of employee compensation plans in prior chapters, including pension and other post-retirement benefits in chapter 17. In this chapter we look at some common forms of compensation in which the amount of the compensation employees receive is tied to the market price of company stock.

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  • Chapter 10 provides knowledge of long-term liabilities. In this chapter, the learning objectives are: Explain the types and payment patterns of notes, compare bond financing with stock financing, assess debt features and their implications, compute the debt-to-equity ratio and explain its use, prepare entries to record bond issuance and interest expense, compute and record amortization of bond discount, compute and record amortization of bond premium, record the retirement of bonds,...

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  • The chapter focuses on the expansion of corporate capital through the issuance of shares and the contraction caused by the retirement of shares or the purchase of treasury shares and concludes with a discussion of cash dividends, property dividends, stock dividends, and stock splits.

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  • Welcome to the Motley Fool. You may not realise it yet, but you’ve just found your ticket to fnancial independence. The kind of independ- ence that might enable you to retire early, buy that second home on the Costa Blanca (oh all right then, the Bahamas), or fy to New York on Concorde for a long weekend whenever you feel like it.

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  • To a number of people who influenced my life and prepared me for the job of creating this book: First, my mother, who not only taught me to read, but allowed me to experience the enjoyment of reading. She opened up for me the vast knowledge available in libraries. Dr. Wade Moorehouse, retired Professor of Accounting and former Chairman of the Department of Business and Economics at California State University, Hayward, who many years ago, when I was an undergraduate student in his accounting course, stimulated my excitement about the accounting function.

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  • Chapter 10 Other Sources of Retirement Income. Traditional self-managed retirement accounts, such as IRAs and 401(k)s, typically invest in stocks, bonds, cash equivalents, and mutual funds. These accounts will be used to generate income during retirement.

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  • Tham khảo sách 'protecting yourwealth in good times and bad', y tế - sức khoẻ, y học thường thức phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

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  • For many people, the present value of their future pension annuity is their largest financial asset. The retirement income may come from a variety of pension accumulations, including defined contribution plans, defined benefit plans, individual retirement accounts, Keogh plans, and tax deferred annuityplans.

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  • Voluntary carbon offsets have been traded in relatively small volumes and on a demonstration basis since the late 1980s. Some organizations, such as the Climate Trust in Oregon, have many years of experience in purchasing and retiring offsets on behalf of clients or customers (the Climate Trust was established in 1997 to assist new power plants in Oregon to meet a state regulatory requirement for net CO2 emissions).

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  • Finally, the shape of the spending profile over the pay period, and the motivation behind it, are important subjects for study in their own right. Our results add to the debate on whether the industry in “payday loans” exploits self-control problems, by testing whether households in fact experience a struggle for self-control between paydays.

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  • Chapter 7 When it is time to start saving for retirement, you will want to put the money into a special type of account that gives you tax advantages and retirement income in the future. There are many different types of tax-advantaged retirement accounts created by Congress and administered by the Treasury Department.

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  • Chapter 11 Realistic Market Expectations. Effectively managing your retirement account requires you to have realistic expectations of future stock and bond market returns. Having reasonable expectations requires knowledge of the past market performance and, more importantly, an understanding of why those returns materialized.

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  • Lower investment amounts. The minimum investment for an individual bond can be as high as $10,000.The minimum initial investment in a bond fund, by contrast, is often considerably lower, so even an investor who has limited funds can participate in the bond market.The minimum initial investment in most Vanguard bond funds, for example, is $3,000 per fund for a regular account or $1,000 for an individual retirement account (IRA) or Uniform Gifts/ Transfers to Minors Act (UGMA/UTMA) account.

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  • Montepio Geral promotes local solidarity initiatives either directly by donations to various social solidarity institutions or by voluntary work in partnership with social solidarity institutions, in which employees mobilise to collect donations (books, toys and clothes) for children in need. Worthy a special mention is the solidarity action for children suffering from cancer and their families, through a “Believe” account aimed at raising funds for the construction of a home to accommodate familiers of children under oncological treatment.

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  • For tax purposes, it is not necessary for the IRS to know whether an indi- vidual owns stock, only whether he receives income from this stock. Thus, our measure of an individual’s stock ownership in a given year is based on whether an individual reported dividends on his federal tax return that year. This divi- dendmeasure of stock ownership captures all dividends fromstocks and taxable equity mutual funds. It does not include individuals who invest in stocks or eq- uity mutual funds only through nontaxable (i.e., retirement) accounts.

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