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Classification of Liabilities
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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
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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;...
12p
haojiubujain04
27-07-2023
7
4
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Lecture Intermediate accounting - Chapter 15: Leases. In this chapter we continue our discussion of debt, but we now turn our attention to liabilities arising in connection with leases. Leases that produce such debtor/creditor relationships are referred to as capital leases by the lessee and as either direct financing or sales-type leases by the lessor. We also will see that some leases do not produce debtor/creditor relationships, but instead are accounted for as rental agreements.
20p
haojiubujain05
27-07-2023
4
2
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Financial accounting - Part 2: Balance sheet present the contents: Introduction of the balance sheet; Accounting for assets; Accounting for liabilities.
131p
flynn_beret
31-12-2021
19
1
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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.
15p
quenchua8
29-09-2020
10
0
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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...
67p
koxih_kothogmih6
22-09-2020
26
0
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This chapter’s objectives are to: Describe the content of insuring clauses and commercial general liability policies and the supplemental benefits of such policies; explain how limits of liability are determined in commercial liability policies; differentiate between claims-made coverage and occurrence coverage;...
41p
koxih_kothogmih2
20-08-2020
13
1
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In this chapter we continue our discussion of debt, but we now turn our attention to liabilities arising in connection with leases. Leases that produce such debtor/creditor relationships are referred to as finance leases by the lessee and as either direct financing or sales type leases by the lessor. We also will see that some leases do not produce debtor/creditor relationships, but instead are accounted for as rental agreements. These are designated as operating leases.
46p
thuongdanguyetan20
18-02-2020
15
3
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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
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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
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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.
58p
nomoney14
03-06-2017
44
3
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Chapter 13 - Long-term liabilities. This chapter presents the following content: Bonds, classification of bonds, bonds compared to stock, financial leverage, why bonds sell at discount or premium, sales price of bond, issuance of bonds,...
31p
nomoney13
04-05-2017
40
1
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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.
84p
hihihaha8
08-04-2017
31
3
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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...and other contents.
67p
cutyhn
14-04-2017
50
3
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Chapter 15 - Leases. In the previous chapter, we saw how companies account for their long-term debt. The focus of that discussion was bonds and notes. In this chapter we continue our discussion of debt, but we now turn our attention to liabilities arising in connection with leases.
83p
whocare_e
04-10-2016
35
2
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The study aims at indicating determinants for Thai mutual fund growth based on two disciplines. The first discipline is the exploratory of Thai mutual funds via descriptive study or fact finding which indicates Thai mutual funds structure in terms of product concentration and the competitive situation as discussed in the last section. The second discipline is econometric model namely fixed effect model testing whether management fees, administrative fees, and other determinants affect the mutual fund growth.
0p
hongphuocidol
04-04-2013
60
12
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In the developed capital market, AMCs offer wider varieties of fund objectives and policies responding to investor risk preferences. Specialized equity funds focus on narrow industry segments dominate U.S. asset management industry (Bogle (2005)). Management fees of equity funds can be viewed as the indicator of security selection and portfolio management skills of fund managers. Nazir and Nawaz (2010) documented that higher management fees lead to higher total fund returns reflecting in higher risk adjusted return or Sharpe’s ratio. ...
0p
hongphuocidol
04-04-2013
62
14
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Instructors want to educate their students to become knowledgeable consumers of legal services. Students want to become successful managers, capable of planning to avoid legal problems and of making more informed decisions when confronted with legal issues regarding the marketing of goods and services. This textbook is designed for both audiences. Experiencedmarketing managers know that the law affects marketing activities in a multitude of ways.
443p
namde02
12-03-2013
115
31
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The financial assets or financial liabilities arising from the deposit component are accounted for under IAS 39. The classification of the deposit component depends on the intention of the insurer or reinsurer, the definitions of the various IAS 39 categories and the underlying contractual requirements of the insurance contract. (Refer to chapter 14 for further discussion of the accounting treatment in terms of IAS 39.
43p
bin_pham
06-02-2013
43
4
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Many securities are financial instruments under the definitions established in Section 386 of the CICA Handbook.A financial instrument is any contract that gives rise to both a finan cial asset of one party and a financial liability or equity instrument of another party. In th context of intercorporate investments, financial assets are defined as any contractual righ to receive cash or another financial asset from another company. Bonds and share invest ment meet this definition.
127p
bocapchetnguoi
06-12-2012
66
10
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