Test Bank for Intermediate Accounting 13th Canadian Edition,13ce Volume 2 by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Nicola M. Young, Irene M. Wiecek, Bruce J. McConomy TEST BANK
ISBN-13: 9781119740445
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Test Bank for Intermediate Accounting 13th Canadian Edition,13ce Volume 2 by Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Nicola M. Young, Irene M. Wiecek, Bruce J. McConomy TEST BANK
ISBN-13: 9781119740445
Full chapters included
Chapter 13: Non-Financial and Current Liabilities
Understanding Non-Financial and Current Liabilities
Recognition and Measurement
Common Current Liabilities
Employee-Related Liabilities
Decommissioning and Restoration Obligations
Product Guarantees, Customer Programs, and Unearned Revenue
Contingencies, Uncertain Commitments, and Requirements for Guarantees and Other Commitments
Presentation, Disclosure, and Analysis
IFRS/ASPE Comparison
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Case
Integrated Cases
Research and Analysis
Chapter 14: Long-Term Financial Liabilities
Understanding Debt Instruments
Measurement
Effective Interest Method
Recognition and Derecognition
Presentation, Disclosure, and Analysis
IFRS/ASPE Comparison
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Case
Integrated Cases
Research and Analysis
Chapter 15: Shareholders' Equity
Understanding the Corporate Form, Share Capital, and Profit Distribution
Recognition, Derecognition, and Measurement
Presentation, Disclosure, and Analysis
IFRS/ASPE Comparison
Appendix 15A Par Value and Treasury Shares
Appendix 15B Accounting for Financial Reorganization
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Case
Integrated Cases
Research and Analysis
Cumulative Coverage and Task-Based Simulation: Chapters 13 to 15
Chapter 16: Complex Financial Instruments
Derivatives
Debt versus Equity: Issuer Perspective
Share-Based Compensation
IFRS/ASPE Comparison
Appendix 16A Hedging
Appendix 16B Stock Compensation Plans—Additional Complications
Appendix 16C Advanced Models for Measuring Fair Value and Disclosure of Fair Value Information
Options Pricing Models
Fair Value Disclosure for Financial Instruments
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Cases
Integrated Cases
Research and Analysis
Chapter 17: Earnings per Share
Overview
Basic EPS
Diluted EPS
IFRS/ASPE Comparison
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Case
Integrated Cases
Research and Financial Analysis
Task-Based Simulation and Cumulative Coverage: Chapters 16 and 17
Chapter 18: Income Taxes
Income Taxes from a Business Perspective
Current Income Taxes
Deferred/Future Income Taxes
Income Tax Accounting Objectives and Analyses of Temporary Deductible Differences
Tax Rate Considerations
Income Tax Loss Carryover Benefits
Review of Deferred Tax Asset Account
Presentation, Disclosure, and Analysis
IFRS/ASPE Comparison
Appendix 18A A Comprehensive Illustration of the Future Income Taxes Method and/or the Temporary Difference Approach
Review and Practice
Summary of Learning Objectives
Practice Problem
Key Terms
Assignment Material
Brief Exercises
Exercises
Problems
Cases
Integrated Case
Research and Analysis
Chapter 19: Pensions and Other Post-Employment Benefits
Overview of Pensions and Their Importance from a Business Perspective
Types of Pension Plans
Defined Benefit Obligation
Plan Assets and Plan Surplus
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