Cost of plant assets
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Part 1 of ebook "IFRS and US GAAP: A comprehensive comparison" provides readers with contents including: Chapter 1 - Standard setting; Chapter 2 - The framework; Chapter 3 - Property, plant, and equipment; Chapter 4 - Inventory; Chapter 5 - Provisions and contingencies; Chapter 6 - Intangible assets; Chapter 7 - Share-based compensation; Chapter 8 - Financial instruments; Chapter 9 - Leases; Chapter 10 - Revenue;...
122p mocthanhdao0210 19-11-2023 5 4 Download
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Chapter 10 - Acquisition and disposition of property, plant, and equipment. After completing this chapter you should be able to: Describe property, plant, and equipment, identify the costs to include in initial valuation of property, plant, and equipment, describe the accounting problems associated with self-constructed assets, describe the accounting problems associated with interest capitalization.
65p haojiubujain04 27-07-2023 9 5 Download
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Lecture Financial accounting (8/e) - Chapter 8: Reporting and interpreting property, plant, and equipment; intangibles; and natural resources. After studying this chapter, you should be able to: Define, classify, and explain the nature of long-lived productive assets and interpret the fixed asset turnover ratio; apply the cost principle to measure the acquisition and maintenance of property, plant, and equipment; apply various cost allocation methods as assets are held and used over time.
18p haojiubujain05 27-07-2023 9 3 Download
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Lecture Fundamental accounting principles (21e) - Chapter 10: Plant assets, natural resources, and intangibles. After completing this chapter you should be able to: Describe merchandising activities and identify income components for a merchandising company, identify and explain the inventory asset and cost flows of a merchandising company, compute the acid-test ratio and explain its use to assess liquidity,...
48p haojiubujain05 27-07-2023 5 4 Download
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Lecture Intermediate accounting - Chapter 11: Property, plant, and equipment and intangible assets: utilization and impairment. Chapter 11 completes the discussion of accounting for property, plant, and equipment and intangible assets by addressing the allocation of the cost of these assets to the periods benefited by their use. Expenditures subsequent to acquisition and impairment are also covered in this chapter.
20p haojiubujain05 27-07-2023 2 2 Download
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Ebook Financial accounting (Seventh Edition): Part 1 includes contents: Chapter 1 the financial statements, chapter 2 transaction analysis, chapter 3 accrual accounting & income, chapter 4 internal control & cash, chapter 5 short-term investments & receivables, chapter 6 inventory & cost of goods sold, chapter 7 plant assets & intangibles.
444p haojiubujain02 03-07-2023 8 2 Download
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Ebook Intermediate accounting (15th Ed): Part 1 includes contents: Chapter 1 financial accounting and accounting standards; chapter 2 conceptual framework for financial reporting; chapter 3 the accounting information system; chapter 4 income statement and related information; chapter 5 balance sheet and statement of cash flows; chapter 6 accounting and the time value of money; chapter 7 cash and receivables; chapter 8 valuation of inventories: a cost-basis approach; chapter 9 inventories: additional valuation issues; chapter 10 acquisition and disposition of property, plant, and equipment; ...
725p haojiubujain01 03-07-2023 5 2 Download
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Lecture Financial Accounting (15/e) - Chapter 9: Plant and intangible assets. After completing this chapter, students will be able to: Determine the cost of plant assets, distinguish between capital expenditures and revenue expenditures, compute depreciation by the straight-line and declining-balance methods, account for depreciation using methods other than straight-line or declining-balance, account for the disposal of plant assets,...
18p runordie9 27-09-2022 43 2 Download
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Chapter 8 - Long-term assets. Upon completion of this lesson, the successful participant will be able to: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them;...
15p runordie9 27-09-2022 7 1 Download
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Chapter 10 - Plant assets, natural resources, and intangible assets. In this chapter, the learning objectives are: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
68p runordie9 27-09-2022 13 3 Download
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Lecture Principles of financial accounting - Chapter 9: Long-Lived Assets. After studying this section will help you understand: determine the cost of property, plant and equipment; explain and calculate depreciation; explain the factors that cause changes in periodic depreciation and calculate revisions; account for the disposal of property, plant and equipment,...
45p diepchilang 26-08-2021 9 2 Download
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Chapter 6 - Accounting for and presentation of property, plant, and equipment, and other noncurrent assets. After reading this chapter, you should be able to answer the following questions: How are the costs of land, buildings, and equipment reported on the balance sheet? How are the terms capitalize and expense used with respect to property, plant, and equipment?...
17p larachdumlanat122 28-11-2020 11 0 Download
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After reading this chapter, you should be able to answer the following questions: How are the costs of land, buildings, and equipment reported on the balance sheet? How are the terms capitalize and expense used with respect to property, plant, and equipment? What are the alternative methods of calculating depreciation for financial accounting purposes, and what are the relative effects of each on the income statement (depreciation expense) and the balance sheet (accumulated depreciation)?...
43p koxih_kothogmih10 26-10-2020 16 1 Download
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After completing this chapter you should be able to: Explain the cost principle for computing the cost of property, plant and equipment; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them; compute total asset turnover and apply it to analyze a company's use of assets;...
43p koxih_kothogmih6 22-09-2020 13 0 Download
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After completing this chapter you should be able to: Describe property, plant, and equipment, identify the costs to include in initial valuation of property, plant, and equipment, describe the accounting problems associated with self-constructed assets, describe the accounting problems associated with interest capitalization... and other contents.
62p koxih_kothogmih6 22-09-2020 23 0 Download
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In this chapter, the learning objectives are: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
61p koxih_kothogmih6 22-09-2020 24 3 Download
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In this chapter, the following content will be discussed: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
62p koxih_kothogmih3 24-08-2020 18 1 Download
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The contents of this chapter include all of the following: Current assets; long-term investments; property, plant, and equipment; intangible assets; current liabilities; long-term liabilities; stockholders' equity.
55p koxih_kothogmih3 24-08-2020 14 1 Download
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After studying this chapter, you should be able to: Identify the various costs included in the initial cost of property, plant, and equipment, natural resources, and intangible assets; determine the initial cost of individual property, plant, and equipment and intangible assets acquired as a group for a lump-sum purchase price; determine the initial cost of property, plant, and equipment and intangible assets acquired in exchange for a deferred payment contract;....
44p thuongdanguyetan20 18-02-2020 21 5 Download
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Chapter 10 - Plant assets, natural resources, and intangibles. After completing this chapter you should be able to: Explain the cost principle for computing the cost of plant assets; explain depreciation for partial years and changes in estimates; distinguish between revenue and capital expenditures, and account for them.
16p shiwo_ding6 30-05-2019 14 0 Download