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Accounting for compensation

Xem 1-20 trên 46 kết quả Accounting for compensation
  • Chapter 16 - Accounting for compensation. After completing this chapter you should be able to: Explain the accounting for salary and bonuses, describe the accounting for stock compensation plans under generally accepted accounting principles, discuss the controversy surrounding stock compensation plans,...

    ppt55p nomoney14 03-06-2017 16 1   Download

  • Chapter 17 - Accounting for state and local governments (Part II). After studying this chapter, you should be able to: Account for lease contracts where the state or local government finds itself as either lessor or lessee; recognize the liability caused by the eventual closure and postclosure costs of operating a solid waste landfill as well as for the compensated absences earned by government employeesr; record the donation and acquisition of works of art and historical treasures;...

    ppt17p luimotbuoc_4 11-11-2016 16 1   Download

  • (bq) part 2 book “intermediate accounting” has contents: accounting for income taxes, share-based compensation and earnings per share, accounting changes and error corrections, the statement of cash flows revisited, accounting for income taxes,… and other contents.

    pdf665p dien_vi09 27-10-2018 31 1   Download

  • Chapter 17 - Accounting for state and local governments (Part II). After studying this chapter, you should be able to: Account for lease contracts where the state or local government finds itself as either lessor or lessee; recognize the liability caused by the eventual closure and postclosure costs of operating a solid waste landfill as well as for the compensated absences earned by government employeesr; record the donation and acquisition of works of art and historical treasures;...

    ppt17p dien_vi01 21-11-2018 11 0   Download

  • (bq) part 2 book "intermediate accounting" has contents: current liabilities and contingencies, accounting for income taxes, pensions and other postretirement benefits, shareholders’ equity, the statement of cash flows revisited, accounting changes and error corrections, share based compensation and earnings per share,...and other conents.

    pdf788p bautroibinhyen23 02-04-2017 24 2   Download

  • After completing this chapter you should be able to: Describe the accounting for the issuance, conversion, and retirement of convertible securities, explain the accounting for convertible preferred stock, contrast the accounting for stock warrants and for stock warrants issued with other securities, describe the accounting for stock compensation plans under generally accepted accounting principles...and other contents.

    ppt96p cutyhn 14-04-2017 35 2   Download

  • 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.

    ppt80p whocare_e 04-10-2016 24 1   Download

  • Chapter - Dilutive securities and earnings per share. After completing this chapter you should be able to: Describe the accounting for the issuance, conversion, and retirement of convertible securities, explain the accounting for convertible preferred stock, contrast the accounting for stock warrants and for stock warrants issued with other securities, describe the accounting for stock compensation plans under generally accepted accounting principles...and other contents.

    ppt101p hihihaha8 08-04-2017 30 1   Download

  • Chapter 16 - Dilutive securities and earnings per share. After completing this chapter you should be able to: Describe the accounting for the issuance, conversion, and retirement of convertible securities, explain the accounting for convertible preferred stock, contrast the accounting for stock warrants and for stock warrants issued with other securities,...

    ppt102p nomoney12 04-05-2017 20 1   Download

  • (bq) part 2 book “intermediate accounting” has contents: current liabilities and contingencies, accounting for income taxes, pensions and other postretirement benefits, share-based compensation and earnings per share, accounting changes and error corrections,… and other contents.

    pdf805p dien_vi09 13-10-2018 11 0   Download

  • Chapter 1 - The equity method of accounting for investments. When you finish this chapter, you should: Expanded coverage of the fair-value option for reporting investment of equity securities including a numerical example and four new/revised end-ofchapter problems; provided new coverage of International Accounting Standard 28, “Investment in Associates,” with comparisons to U.S. GAAP; included a new discussion question examining the relation between managerial compensation and historical use of the cost method for significant influence investments.

    ppt14p dien_vi01 21-11-2018 10 0   Download

  • We discuss pension benefits and other postretirement benefits in this chapter. Accounting for pension benefits recognizes that they represent deferred compensation for current service. Accordingly, the cost of these benefits is recognized on an accrual basis during the years that employees earn the benefits.

    ppt21p dien_vi01 21-11-2018 7 0   Download

  • Chapter 16 - Dilutive securities and earnings per share. After completing this chapter you should be able to: Describe the accounting for the issuance, conversion, and retirement of convertible securities, explain the accounting for convertible preferred stock, contrast the accounting for stock warrants and for stock warrants issued with other securities.

    ppt120p shiwo_ding1 31-03-2019 12 0   Download

  • Chapter 16 - Dilutive securities and earnings per share. After completing this chapter you should be able to: Describe the accounting for the issuance, conversion, and retirement of convertible securities, explain the accounting for convertible preferred stock, contrast the accounting for stock warrants and for stock warrants issued with other securities.

    ppt123p shiwo_ding1 31-03-2019 12 0   Download

  • Lecture Financial and managerial accounting (2nd Edition), Appendix J - Other significant liabilities. This chapter’s objectives are to: Describe the accounting and disclosure requirements for contingent liabilities, discuss the accounting for lease liabilities and off-balance-sheet financing, discuss additional fringe benefits associated with employee compensation.

    ppt24p shiwo_ding2 03-04-2019 3 0   Download

  • Appendix J - Other significant liabilities. The following will be discussed in this chapter: Describe the accounting and disclosure requirements for contingent liabilities, discuss the accounting for lease liabilities and off-balance-sheet financing, discuss additional fringe benefits associated with employee compensation.

    ppt26p shiwo_ding2 03-04-2019 9 0   Download

  • In certain countries the Company also provides postretirement benefits other than pensions to various employees. The cost relating to such plans consists of the present value of the benefits attributed on equal basis to each year of service, and interest cost on the accumulated postretirement benefit obligation, which is a discounted amount. The transition obligation is being recognized through charges to earnings over a twenty-year period beginning in 1993 in the US and in 1995 for all other plans.

    pdf116p bin_pham 06-02-2013 36 7   Download

  • Performance measures other than earnings are also used in contracts, particularly in compensation contracts. For example, approximately 20% of bonus determination is based on individual and nonfinancial measures such as product quality (see Holthausen, Larcker and Sloan, 1995, p. 36). And stock-price-based compensation (e.g. stock option plans) is also used to incent managers. To that extent, one wouldn't expect earnings to necessarily have all the characteristics of an ideal performance measure for compensation purposes.

    pdf34p bin_pham 06-02-2013 43 6   Download

  • Restricted cash is cash that has been set aside for a particular use and is not available for paying current liabilities. Restricted cash is not a current asset, rather it is classified as an investment on the balance sheet. A compensating balance is some specified minimum amount that must be maintained on deposit with a bank that has made a loan to the company.

    ppt90p phantuannam 03-08-2013 46 4   Download

  • Second, previous tests assume compensation schemes always induce managers to select income increasing accounting procedures. The schemes examined in my study also give managers an incentive to select income-decreasing proce- dures. For example, they typically permit funds to be set aside for compensa- tion awards when earnings exceed a specified target. If earnings are so low that no matter which accounting procedures are selected target...

    pdf23p taisaovanchuavo 26-01-2013 30 3   Download

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