Classification of assets

Part 1 book "Information security policies procedures - A practitioners reference" includes content: Introduction, why manage this process as a project; planning and preparation, developing policies; asset classification policy; developing standards; developing procedures; creating a table of contents; understanding how to sell policies, standards, and procedures.

191p haojiubujain09 21-11-2023 9 3   Download

Chapter 13 - 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.

100p haojiubujain04 27-07-2023 11 5   Download

Lecture Accounting for Business – A non-accountant’s guide (2/e) - Chapter 1: Accounting concepts. After you have mastered the material in this chapter, you will be able to: Explain the accounting entity assumption; define assets, liabilities, owner's equity, revenue and expenses and classify items into assets, liabilities, owner's equity, revenue and expenses; define the accounting equation and describe the link between the equation and the accounting entity assumption;...

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Lecture Intermediate accounting - Chapter 7: Cash and receivables. In this chapter, we begin our study of assets by looking at cash and receivables - the two assets typically listed first in a balance sheet. Internal control and classification in the balance sheet are key issues we address in consideration of cash. For receivables, the key issues are valuation and the related income statement effects of transactions involving accounts receivable and notes receivable.

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This thesis is organised based on three case studies. This thesis attempts to contribute to existing knowledge of carbon trading on two levels: (a) empirical and (b) theoretical. Firstly, it seeks to make an empirical contribution to the existing literature generally and the accounting literature specifically. Secondly, using institutional theory, this thesis also seeks to make a contribution at the theoretical level.

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Lecture Financial Accounting (15/e) - Chapter 14: Financial statement analysis. After completing this chapter, students will be able to: Explain the uses of dollar and percentage changes, trend percentages, component percentages, amd ratios; discuss the quality of a company's earnings, assets, and working capital; explain the nature and purpose of classifications in financial statements;...

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Continued part 1, the main topics covered in part 2 of document "Principles of Travel and tourism operations and Aviation safety" include: hotel and their rating; types of rooms and bedding; aviation – a national security asset; conferences on air law; hijacking; terrorism;...

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Financial accounting - Part 2: Balance sheet present the contents: Introduction of the balance sheet; Accounting for assets; Accounting for liabilities.

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This research analyzed the Intellectual Capital (IC) in churches, noting the contextually specific elements tied to unique definitions of success. It aimed to open up to questioning the traditional classifications of IC, while considering the importance of context. American churches were chosen to uncover unique layers and attributes of IC, as they represent a very different organization from those typically studied in IC research.

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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...

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The main contents of the chapter consist of the following: Reporting financial performance, exceptional items, IFRS 5 Non-current assets held for sale and discontinued operations, classification as held for sale, measurement of non-current assets held for sale,...

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The main contents of the chapter consist of the following: What is a leasing agreement? types of leases, a finance lease, an operating lease, classification of leases, substance over form, lease and the definition of an asset,...

30p nanhankhuoctai10 23-07-2020 12 1   Download

In this chapter, we begin our study of assets by looking at cash and receivables-the two assets typically listed first in a balance sheet. Internal control and classification in the balance sheet are key issues we address in consideration of cash. For receivables, the key issues are valuation and the related income statement effects of transactions involving accounts receivable and notes receivable.

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After studying this chapter, you should be able to: Understand the importance of leases from a business perspective; explain the conceptual nature, economic substance, and advantages of lease transactions; identify and apply the criteria that are used to determine lessee right-of-use assets under IFRS 16 and leases under the ASPE classification methods;...

55p shiwo_ding2 03-04-2019 28 4   Download

Chapter 13 - Current liabilities 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.

96p shiwo_ding1 31-03-2019 39 1   Download

Chapter 13 - Current liabilities 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.

90p shiwo_ding1 31-03-2019 15 1   Download

Chapter 18 - Accounting and reporting for private not-for-profit entities. In this chapter, you will learn: Understand the basic composition of the financial statements produced for a private not-for-profit organization; determine the proper classification for assets that are unrestricted, temporarily restricted, or permanently restricted and explain the method of reporting these categories; explain the purpose and the construction of a statement of functional expenses;...

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Chapter 4 - Balance sheet. After studying this chapter, you should be able to: Explain the uses and limitations of a balance sheet, identify the major classifications of the balance sheet, prepare a classified balance sheet using the report and account formats,...

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Chapter 12 - Accounting for liabilities. 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.

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Chapter 10 - Long-term assets. In this chapter students will be able to: Identify the classifications of long-term assets, and describe how they are valued by allocating their costs to the periods they benefit; account for the acquisition costs of property, plant, and equipment.

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