Custom BUKX-A593 Financial Reporting II (Indiana University)

by Hanlon, Hodder, Nelson, Roulstone, Dragoo

ISBN: 0000000000 | Copyright 2020

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Intermediate Accounting, 2e (pg. 1.16-1)
Chapter 16: Long-Term Liabilities (pg. 1.16-1)
LO 16-1 Identify types and features of bonds (pg. 1.16-3)
Bond Types (pg. 1.16-4)
Demo 16-1A Bond Types (pg. 1.16-4)
Bond Features (pg. 1.16-4)
Demo 16-1B Bond Features (pg. 1.16-5)
Review 16-1 Bond Types and Features (pg. 1.16-6)
LO 16-2 Measure and record bonds at issuance (pg. 1.16-6)
Bond Selling Price at Issuance (pg. 1.16-6)
Demo 16-2 Determining Selling Price of Bonds at Issuance (pg. 1.16-7)
Review 16-2 Pricing Issuance of Bonds (pg. 1.16-10)
LO 16-3 Account for bonds issued at face value (pg. 1.16-10)
Demo 16-3 Account for Bonds Issued at Face Value (pg. 1.16-10)
Review 16-3 Account for Bonds Issued at Face value (pg. 1.16-11)
LO 16-4 Account for bonds issued at a discount (pg. 1.16-11)
Demo 16-4A Account for Bonds Issued at a Discount [Effective-Interest Method] (pg. 1.16-12)
Demo 16-4B Account for Bonds Issued at a Discount [Straight-line Amortization] (pg. 1.16-14)
Demo 16-4C Debt Issuance Costs (pg. 1.16-16)
Review 16-4 Account for Bonds Issued at a Discount (pg. 1.16-17)
LO 16-5 Account for bonds issued at a premium (pg. 1.16-17)
Demo 16-5A Account for Bonds Issued at a Premium [Effective-Interest Method] (pg. 1.16-18)
Demo 16-5B Account for Bonds Issued at a Premium [Straight-line Amortization] (pg. 1.16-20)
Review 16-5 Account for Bonds Issued at a Premium (pg. 1.16-21)
LO 16-6 Measure and record notes at issuance and after issuance (pg. 1.16-21)
Notes Payable Issued for Cash (pg. 1.16-22)
Demo 16-6A Note Payable Issued for Cash (pg. 1.16-22)
Notes Payable Issued for Non-Cash Consideration [Property, Goods, or Services] (pg. 1.16-25)
Demo 16-6B Note Payable Issued for Non-Cash Consideration (pg. 1.16-25)
Review 16-6 Accounting for Notes Payable (pg. 1.16-29)
LO 16-7 Account for extinguishment of debt (pg. 1.16-29)
Early Debt Extinguishment (pg. 1.16-29)
Accounting for Early Debt Extinguishment (pg. 1.16-30)
Demo 16-7 Account for extinguishment of debt (pg. 1.16-30)
Review 16-7 Accounting for Extinguishment of Debt (pg. 1.16-31)
LO 16-8 Account for conversion of debt into equity (pg. 1.16-32)
Accounting for Convertible Debt (pg. 1.16-32)
Demo 16-8 Accounting for Convertible Debt (pg. 1.16-33)
Review 16-8 Accounting for Conversion of Debt (pg. 1.16-34)
LO 16-9 Account for bonds with warrants (pg. 1.16-34)
Demo 16-9 Accounting for Bonds with Warrants (pg. 1.16-35)
Review 16-9 Accounting for Debt with Stock Warrants (pg. 1.16-37)
LO 16-10 Apply the fair value option for liabilities (pg. 1.16-37)
Demo 16-10 Fair Value Option Accounting for Liabilities (pg. 1.16-39)
Review 16-10 Accounting for Debt Using the Fair Value Option (pg. 1.16-39)
LO 16-11 Describe financing disclosures and analyses using leverage ratios (pg. 1.16-40)
Debt Disclosures with Financial Statements (pg. 1.16-40)
Demo 16-11A Disclosure of Five-Year Debt Maturities (pg. 1.16-41)
Financial Leverage Ratios (pg. 1.16-42)
Demo 16-11B Calculating Leverage Ratios (pg. 1.16-42)
Review 16-11 Calculating Leverage Ratio (pg. 1.16-43)
Management Judgment (pg. 1.16-43)
APPENDIX 16A Account for debt settlement and debt restructuring (pg. 1.16-43)
Troubled Debt Restructure-Debtor (pg. 1.16-44)
Demo 16-12A Debt Restructuring and Debt Settlement—DEBTOR Perspective (pg. 1.16-45)
Troubled Debt Restructure-Creditor (pg. 1.16-47)
Demo 16-12B Debt Restructuring and Debt Settlement—CREDITOR Perspective (pg. 1.16-48)
Review 16-12 Accounting for Debt Settlement and Debt Restructuring (pg. 1.16-49)
Questions (pg. 1.16-49)
Brief Exercises (pg. 1.16-50)
Exercises (pg. 1.16-53)
Problems (pg. 1.16-60)
Accounting Decisions and Judgments (pg. 1.16-64)
Appendix-Questions (pg. 1.16-71)
Appendix-Brief Exercises (pg. 1.16-71)
Appendix-Exercises (pg. 1.16-71)
Appendix-Problems (pg. 1.16-72)
Answers to Review Exercises (pg. 1.16-72)
Chapter 17: Accounting for Leases (pg. 1.17-1)
Expanded Chapter Preview (pg. 1.17-3)
LO17-1 Determine lease types for lessees and lessors and classify leases using lease criteria (pg. 1.17-4)
Definition of a Lease (pg. 1.17-4)
Lease Classification Criteria (pg. 1.17-8)
Lease Classification (pg. 1.17-10)
Demo 17-1 Analysis of Lease Classification Criteria (pg. 1.17-11)
Review 17-1 Determine Lease Classification (pg. 1.17-12)
LO 17-2 Account for a finance lease for a lessee (pg. 1.17-12)
Lease Liability (pg. 1.17-13)
Right-of-Use-Asset (pg. 1.17-13)
Demo 17-2A Lessee—Finance Lease with No Residual Value (pg. 1.17-15)
Demo 17-2B Lessee—Finance Lease with Guaranteed Residual Value (pg. 1.17-19)
Demo 17-2C Lessee—Finance Lease with Purchase Option Expected to Exercise (pg. 1.17-22)
Management Judgment (pg. 1.17-24)
Identifying a Lease (pg. 1.17-24)
Classifying a Lease (pg. 1.17-24)
Accounting for a Lease (pg. 1.17-24)
Review 17-2 Accounting for a Finance Lease by Lessee (pg. 1.17-24)
LO17-3 Account for a sales-type lease for a lessor (pg. 1.17-25)
Lease Receivable (pg. 1.17-25)
Calculation of Lease Payment (pg. 1.17-26)
Initial Direct Lease Costs (pg. 1.17-26)
Demo 17-3A Lessor—Sales-Type Lease with No Residual Value (pg. 1.17-26)
Demo 17-3B Lessor—Sales-Type Lease with a Guaranteed Residual Value (pg. 1.17-29)
Review 17-3 Account for Sales-Type Lease by Lessor (pg. 1.17-32)
LO17-4 Account for an operating lease for a lessee (pg. 1.17-33)
Straight-Line Lease Expense (pg. 1.17-33)
Demo 17-4A Lessee—Operating Lease (pg. 1.17-34)
Demo 17-4B Lessee—Operating Lease with Prepayment, Initial Cost, Incentive (pg. 1.17-37)
Review 17-4 Accounting for Operating Lease by Lessee (pg. 1.17-41)
LO17-5 Account for an operating lease for a lessor (pg. 1.17-42)
Demo 17-5 Lessor—Operating Lease (pg. 1.17-42)
Review 17-5 Accounting for Operating Lease by Lessor (pg. 1.17-44)
LO17-6 Explain lease modifications and lease remeasurements (pg. 1.17-44)
Lease Modifications (pg. 1.17-44)
Additional Cases of Lease Classification Reassessment and Lease Remeasurement (pg. 1.17-44)
Demo 17-6 Lease Modifications (pg. 1.17-45)
Review 17-6 Lease Modifications (pg. 1.17-47)
LO17-7 Explain the accounting policy election for short-term leases and other lease disclosures (pg. 1.17-47)
Short-Term Leases (pg. 1.17-47)
Demo 17-7 Short-Term Leases (pg. 1.17-48)
Financial Statement Reporting of Leases (pg. 1.17-48)
Review 17-7 Accounting for Operating Lease by Lessor (pg. 1.17-50)
APPENDIX 17A Account for direct financing leases by the lessor (pg. 1.17-50)
Demo 17-8 Lessor—Direct Financing Lease (pg. 1.17-51)
Review 17-8 Accounting for Direct Financing Leases (pg. 1.17-53)
APPENDIX 17B Describe the difference in accounting for a sale-leaseback versus a failed sale (pg. 1.17-54)
Demo 17-9 Sale-leaseback and Failed Sale (pg. 1.17-55)
Review 17-9 Accounting for Sale-Leaseback (pg. 1.17-57)
Questions (pg. 1.17-57)
Brief Exercises (pg. 1.17-58)
Exercises (pg. 1.17-61)
Problems (pg. 1.17-71)
Accounting Decisions and Judgments (pg. 1.17-76)
Appendix-Brief Exercises (pg. 1.17-80)
Appendix-Exercises (pg. 1.17-80)
Answers to Review Exercises (pg. 1.17-81)
Chapter 18: Income Taxes (pg. 1.18-1)
Expanded Chapter Preview (pg. 1.18-3)
LO18-1 Describe taxable temporary differences that lead to deferred tax liabilities and related inco (pg. 1.18-4)
Demo 18-1 Taxable Temporary Difference Leading to Deferred Tax Liability (pg. 1.18-6)
Review 18-1 Taxable Temporary Difference Leading to Deferred Tax Liability (pg. 1.18-8)
LO18-2 Describe deductible temporary differences that lead to deferred tax assets and related income (pg. 1.18-9)
Demo 18-2 Deductible Temporary Differences Leading to a Deferred Tax Asset (pg. 1.18-10)
Reveiw 18-2 Deductible Temporary Difference Leading to Deferred Tax Asset (pg. 1.18-12)
LO18-3 Explain how to record and report a valuation allowance for deferred tax assets (pg. 1.18-13)
Demo 18-3 Account for Deferred Tax Asset Valuation Allowance (pg. 1.18-14)
Review 18-3 Tax Asset Valuation Allowance (pg. 1.18-15)
LO18-4 Describe permanent differences and other items that impact the reported effective tax rate (pg. 1.18-16)
Other Items that Impact Effective Tax Rate (pg. 1.18-17)
Demo 18-4A Permanent Difference (pg. 1.18-17)
Demo 19-4B Multiple Temporary and Permanent Differences (pg. 1.18-18)
Review 18-4 Multiple Temporary and Permanent Differences (pg. 1.18-21)
LO18-5 Explain how a change in tax rates impacts deferred taxes (pg. 1.18-21)
Review 18-5 Change in Enacted Tax Rate (pg. 1.18-24)
LO 18-6 Describe accounting for net operating loss carryforwards (pg. 1.18-24)
Demo 18-6 Net Operating Loss Carryforward (pg. 1.18-25)
Review 18-6 Net Operating Loss Carryforward (pg. 1.18-27)
LO18-7 Explain and demonstrate accounting for uncertainty in income tax decisions (pg. 1.18-27)
Step One: Recognition (pg. 1.18-27)
Step Two: Measurement (pg. 1.18-27)
Demo 18-7 Uncertain Tax Positions (pg. 1.18-28)
Review 18-7 Uncertain Tax Benefit (pg. 1.18-30)
LO18-8 Describe financial statement disclosure for deferred taxes and income tax expense (pg. 1.18-31)
Financial Statement Presentation (pg. 1.18-31)
Disclosure Requirements for Income Tax (pg. 1.18-32)
Demo 18-8 Balance Sheet Classification of Deferred Tax Assets and Liabilities (pg. 1.18-32)
Review 18-8 Financial Statement Presentation of Deferred Taxes (pg. 1.18-33)
Management Judgment (pg. 1.18-33)
Deferred Tax Asset Valuation Allowance (pg. 1.18-33)
Uncertain Tax Position (pg. 1.18-34)
APPENDIX 18A Apply intraperiod tax allocation (pg. 1.18-34)
Demo 18-9 Intraperiod Tax Allocation (pg. 1.18-34)
Review 18-9 Intraperiod Tax Allocation (pg. 1.18-35)
Appendix 18B Apply tax effects to changes in accounting principle and error corrections (pg. 1.18-35)
Change in Accounting Principle (pg. 1.18-35)
Demo 18-10A Change in Accounting Principle (pg. 1.18-36)
Error Correction (pg. 1.18-36)
Demo 18-10B Error Correction (pg. 1.18-36)
Review 18-10 Change in Accounting Principle and Error Correction (pg. 1.18-37)
Questions (pg. 1.18-37)
Brief Exercises (pg. 1.18-38)
Exercises (pg. 1.18-40)
Problems (pg. 1.18-50)
Accounting Decisions and Judgments (pg. 1.18-53)
Appendix-Brief Exercises (pg. 1.18-58)
Appendix-Exercises (pg. 1.18-58)
Appendix-Problems (pg. 1.18-59)
Answers to Review Exercises (pg. 1.18-60)
Chapter 19: Pensions and Postretirement Benefits (pg. 1.19-1)
Expanded Chapter Preview (pg. 1.19-3)
LO19-1 Describe defined contribution plans and defined benefit plans and the measurement of related (pg. 1.19-4)
Defined Contribution Plan (pg. 1.19-4)
Demo 19-1A Accounting for Defined Contribution Plan (pg. 1.19-5)
Defined Benefit Plan (pg. 1.19-5)
Demo 19-1B Estimating Pension Obligations (pg. 1.19-7)
Review 19-1 Defined Contribution and Defined Benefit Pension Plans (pg. 1.19-8)
LO19-2 Determine the five components of change in projected benefit obligation (pg. 1.19-9)
Component Changes in the Projected Benefit Obligation (pg. 1.19-9)
Demo 19-2 Recognizing Changes in the Projected Benefit Obligation (pg. 1.19-10)
Review 19-2 Determine Changes in the Components of PBO (pg. 1.19-11)
LO19-3 Reconcile pension plan assets and determine funded status (pg. 1.19-11)
Reconciliation of Plan Assets (pg. 1.19-11)
Demo 19-3A Reconcile Pension Plan Assets (pg. 1.19-12)
Financial Statement Reporting of Funded Status (pg. 1.19-12)
Demo 19-3B Determination of Funded Status (pg. 1.19-13)
Review 19-3 Reconciliation of Plan Assets and Determination of Plan’s Funded Status (pg. 1.19-14)
LO19-4 Determine the five components of pension expense (pg. 1.19-15)
Service Cost (pg. 1.19-15)
Interest Cost (pg. 1.19-15)
Expected Return on Plan Assets (pg. 1.19-15)
Amortization of Prior Service Cost (pg. 1.19-16)
Amortization of Pension Gain/Loss (pg. 1.19-16)
Demo 19-4 Components of Pension Expense (pg. 1.19-17)
Review 19-4 Components of Pension Expense (pg. 1.19-19)
LO19-5 Record prior service cost amendment, pension expense, gains and losses, funding, and benefits (pg. 1.19-19)
Recording Prior Service Cost Amendment (pg. 1.19-19)
Recording Pension Expense (pg. 1.19-19)
Recording Deferral of Pension Gains and Losses (pg. 1.19-20)
Recording Employer Contributions (pg. 1.19-20)
Recording Benefits Paid (pg. 1.19-20)
Demo 19-5 Recording the Impact of Defined Benefit Plan (pg. 1.19-20)
Review 19-5 Recording the Impact of a Defined Benefit Plan (pg. 1.19-22)
LO19-6 Describe the reporting of pensions in financial statements (pg. 1.19-23)
Income Statement (pg. 1.19-23)
Statement of Comprehensive Income and Statement of Stockholders’ Equity (pg. 1.19-23)
Balance Sheet (pg. 1.19-23)
Demo 19-6 Pension Plan Reporting (pg. 1.19-24)
Disclosure Requirements (pg. 1.19-25)
Management Judgment (pg. 1.19-25)
Review 19-6 Reporting a Defined Benefit Pension Plan (pg. 1.19-26)
LO19-7 Use a pension worksheet to record pension journal entries (pg. 1.19-26)
Demo 19-7 Preparation of a Pension Worksheet (pg. 1.19-27)
Review 19-7 Record Pension Entries Using a Pension Worksheet (pg. 1.19-28)
APPENDIX 19A Explain postretirement benefit plans and differences from pensions plans (pg. 1.19-28)
Disclosure (pg. 1.19-29)
Demo 19-8 Determining Obligations for Postretirement Benefit Plan (pg. 1.19-30)
Review 19-8 Determining Obligations for Postretirement Benefit Plan (pg. 1.19-31)
APPENDIX 19-9B Record postretirement benefit expense, gains and losses, funding, and benefit (pg. 1.19-31)
Demo 19-9 Recording Entries for Postretirement Benefit Plan (pg. 1.19-31)
Review 19-9 Recording Entries for Postretirement Benefit Plan (pg. 1.19-34)
APPENDIX 19C Allocate prior service cost using the service method (pg. 1.19-34)
Demo 19-10 Allocation of Prior Service Cost (pg. 1.19-35)
Review 19-10 Allocation of Prior Service Costs (pg. 1.19-35)
Questions (pg. 1.19-36)
Brief Exercises (pg. 1.19-36)
Exercises (pg. 1.19-39)
Problems (pg. 1.19-46)
Accounting Decisions and Judgments (pg. 1.19-51)
Appendix-Brief Exercises (pg. 1.19-58)
Appendix-Exercises (pg. 1.19-59)
Appendix-Problems (pg. 1.19-60)
Answers to Review Exercises (pg. 1.19-61)
Chapter 20: Stockholders’ Equity (pg. 1.20-1)
LO 20-1 Describe and report stockholders’ equity key components (pg. 1.20-3)
Key Components of Stockholders’ Equity (pg. 1.20-3)
Demo 20-1 Stockholders’ Equity Key Components (pg. 1.20-6)
Review 20-1 Components of Stockholders’ Equity (pg. 1.20-6)
LO 20-2 Account for common stock issuance including par and no-par, cash and noncash, and issue cos (pg. 1.20-8)
Par Value Common Stock (pg. 1.20-8)
Demo 20-2A Par Value Stock Issuance (pg. 1.20-9)
No-Par and Stated Value Common Stock (pg. 1.20-9)
Demo 20-2B No-Par Common Stock Issuance (pg. 1.20-9)
Common Stock Issued for Noncash Consideration (pg. 1.20-10)
Demo 20-2C Common Stock Issuance for Noncash Consideration (pg. 1.20-10)
Multiple Securities Issuance (pg. 1.20-10)
Demo 20-2D Multiple Securities Issuance (pg. 1.20-10)
Stock Issue Costs (pg. 1.20-11)
Demo 20-2E Common Stock Issue Costs (pg. 1.20-12)
Review 20-2 Accounting for Common Stock Issuance (pg. 1.20-12)
LO 20-3 Account for reacquisition of common stock (pg. 1.20-12)
Treasury Stock (pg. 1.20-13)
Demo 20-3A Reacquisition of Common Stock—Treasury Stock (pg. 1.20-14)
Direct Retirement of Stock (pg. 1.20-15)
Demo 20-3B Reacquisition of Common Stock—Direct Retirement (pg. 1.20-15)
Review 20-3 Reacquisition of Common Stock (pg. 1.20-16)
LO 20-4 Describe and account for preferred stock (pg. 1.20-16)
Initial Recognition of Preferred Stock (pg. 1.20-16)
Subsequent Recognition of Preferred Stock (pg. 1.20-17)
Demo 20-4 Accounting for Preferred Stock (pg. 1.20-18)
Review 20-4 Accounting for Preferred Stock (pg. 1.20-19)
LO 20-5 Record dividend distributions, including cash, property, and liquidating (pg. 1.20-19)
Cash Dividends (pg. 1.20-19)
Demo 20-5A Cash Dividend Distributions (pg. 1.20-20)
Property Dividends (pg. 1.20-22)
Demo 20-5B Property Dividend Distributions (pg. 1.20-22)
Liquidating Dividends (pg. 1.20-22)
Demo 20-5C Liquidating Dividend Distributions (pg. 1.20-23)
Review 20-5 Recording Dividend Distributions (pg. 1.20-23)
LO 20-6 Account for stock dividends and stock splits (pg. 1.20-24)
Stock Dividends (pg. 1.20-24)
Demo 20-6A Accounting for Small Stock Dividends (pg. 1.20-25)
Management Judgment (pg. 1.20-26)
Demo 20-6B Accounting for a Stock Split Effected in the Form of a Dividend (pg. 1.20-27)
Stock Splits (pg. 1.20-27)
Demo 20-6C Accounting for Stock Splits (pg. 1.20-28)
Review 20-6 Account for Stock Dividends and Stock Splits (pg. 1.20-29)
LO 20-7 Describe comprehensive income, its components, and how it is reported (pg. 1.20-29)
Demo 20-7 Reporting of Comprehensive Income and Accumulated OCI (pg. 1.20-30)
Review 20-7 Comprehensive Income and Accumulated OCI (pg. 1.20-31)
LO 20-8 Explain stockholders’ equity disclosures and key analyses (pg. 1.20-32)
Equity Disclosures (pg. 1.20-32)
Equity Ratios (pg. 1.20-33)
Demo 20-8 Equity Ratios (pg. 1.20-33)
Review 20-8 Computing Equity Ratios (pg. 1.20-34)
Questions (pg. 1.20-35)
Brief Exercises (pg. 1.20-35)
Exercises (pg. 1.20-38)
Problems (pg. 1.20-47)
Accounting Decisions and Judgments (pg. 1.20-52)
Answers to Review Exercises (pg. 1.20-61)
Chapter 21: Share-Based Compensation and Earnings per Share (pg. 1.21-1)
LO21-1 Account for restricted stock plans (pg. 1.21-3)
Restricted Stock SHARE Awards (pg. 1.21-3)
Restricted Stock UNIT Awards (pg. 1.21-4)
Demo 21-1A Accounting for Restricted Stock Shares (pg. 1.21-4)
Demo 21-1B Accounting for Restricted Stock Units (pg. 1.21-5)
Review 21-1 Accounting for Restricted Stock Plans (pg. 1.21-7)
LO21-2 Account for stock options (pg. 1.21-8)
Demo 21-2 Accounting for Restricted Stock Units (pg. 1.21-10)
Review 21-2 Accounting for Stock Options (pg. 1.21-13)
LO21-3 Account for employee share purchase plans (pg. 1.21-13)
Demo 21-3 Accounting for Employee Share Purchase Plans (pg. 1.21-14)
Review 21-3 Accounting for Employee Share Purchase Plans (pg. 1.21-15)
LO21-4 Compute earnings per share (EPS) with a simple capital structure (pg. 1.21-15)
Demo 21-4 Earning per Share Calculation—Simple Capital Structure (pg. 1.21-15)
Review 21-4 Calculation of Basic EPS (pg. 1.21-16)
LO21-5 Compute EPS given share issuances, buybacks, dividends, -and splits (pg. 1.21-16)
Share Issuances and Buybacks (pg. 1.21-16)
Stock Dividends and Stock Splits (pg. 1.21-16)
Preferred Stock Dividends (pg. 1.21-17)
Demo 21-5 EPS Calculations—Simple Capital Structure (pg. 1.21-17)
Review 21-5 Calculation of Basic EPS (pg. 1.21-20)
LO 21-6 Compute EPS using if-converted method for convertible securities (pg. 1.21-20)
Convertible Bonds and Convertible Preferred Stock (pg. 1.21-21)
Demo 21-6A EPS Calculations—Convertible Bonds (pg. 1.21-22)
Demo 21-6B EPS Calculations—Convertible Preferred Stock (pg. 1.21-24)
Review 21-6 Calculation of EPS-Convertible Bonds and Convertible Preferred Stock (pg. 1.21-25)
LO21-7 Compute EPS using treasury stock method for options, warrants, and restricted stock (pg. 1.21-25)
Stock Options and Warrants (pg. 1.21-25)
Demo 21-7A EPS Calculations—Convertible Preferred Stock (pg. 1.21-26)
Demo 21-7B EPS Calculations—Restricted Stock (pg. 1.21-28)
Review 21-7 EPS Calculations-Options and Restricted Stock (pg. 1.21-29)
LO21-8 Compute EPS using contingent methods (pg. 1.21-30)
Demo 21-8 Compute EPS Given Contingently Issuable Shares (pg. 1.21-30)
Review 21-8 Calculation of EPS Given Contingently Issuable Shares (pg. 1.21-31)
LO21-9 Compute EPS given multiple securities and describe EPS financial statement presentation (pg. 1.21-31)
Demo 21-9 Compute EPS Given Contingently Issuable Shares (pg. 1.21-31)
Presentation and Disclosure of EPS (pg. 1.21-33)
Review 21-9 Calculation of EPS—Multiple Securities (pg. 1.21-34)
Management Judgment (pg. 1.21-35)
Share-Based Compensation (pg. 1.21-35)
EPS Calculations (pg. 1.21-35)
APPENDIX 21A Describe accounting for stock appreciation rights (pg. 1.21-35)
Recording SARs as Equity (pg. 1.21-36)
Recording SARs as a Liability (pg. 1.21-36)
Demo 21-10 Stock Appreciation Rights (pg. 1.21-36)
Review 21-10 Accounting for Stock Appreciation Rights (pg. 1.21-38)
Questions (pg. 1.21-38)
Brief Exercises (pg. 1.21-39)
Exercises (pg. 1.21-41)
Problems (pg. 1.21-48)
Accounting Decisions and Judgments (pg. 1.21-52)
Appendix-Brief Exercises (pg. 1.21-57)
Appendix-Problems (pg. 1.21-58)
Answers to Review Exercise (pg. 1.21-59)
Chapter 22: Statement of Cash Flows Revisited (pg. 1.22-1)
LO22-1 Identify operating, investing, and financing activities, and the statement of cash flows for (pg. 1.22-3)
Cash Flows from Operating Activities (pg. 1.22-3)
Cash Flows from Investing Activities (pg. 1.22-4)
Cash Flows from Financing Activities (pg. 1.22-5)
Format of Statement of Cash Flows (pg. 1.22-5)
Demo 22-1 Identify Operating, Investing, and Financing Activities (pg. 1.22-6)
Review 22-1 Identify Operating, Investing, and Financing Activities (pg. 1.22-6)
LO22-2 Prepare the operating activities cash flow section of the statement of cash flows using the i (pg. 1.22-7)
Operating Activities Cash Flow Section-Indirect Method (pg. 1.22-7)
Demo 22-2 Net Cash Flows from Operating Activities (pg. 1.22-9)
Other Items Affecting Cash Flows from Operating Activities (pg. 1.22-12)
Review 22-2 Prepare the Operating Activities Section (pg. 1.22-15)
LO22-3 Prepare the investing activities section of the statement of cash flows (pg. 1.22-15)
Demo 22-3 Net Cash Flows from Investing Activities (pg. 1.22-16)
Other Item Affecting Cash Flows from Investing Activities (pg. 1.22-17)
Review 22-3 Prepare the Investing Activities Section (pg. 1.22-17)
LO22-4 Prepare the financing activities section of the statement of cash flows (pg. 1.22-17)
Demo 22-4 Net Cash Flows from Financing Activities (pg. 1.22-18)
Other Financing Activities (pg. 1.22-20)
Review 22-4 Prepare the Financing Activities Section (pg. 1.22-22)
LO22-5 Describe required disclosures including that for noncash transactions (pg. 1.22-22)
Cash Flow Reporting (pg. 1.22-22)
Noncash Transactions (pg. 1.22-23)
Management Judgment (pg. 1.22-23)
Classification of Cash Flows (pg. 1.22-23)
Transactions Affecting Cash Flow Presentation (pg. 1.22-24)
Demo 22-5 Disclosure of Noncash Transactions (pg. 1.22-24)
Review 22-5 Disclosure of Noncash Transactions (pg. 1.22-25)
LO22-6 Utilize a worksheet to prepare the statement of cash flows (pg. 1.22-26)
Demo 22-6 Cash Flow Worksheet (pg. 1.22-26)
Review 22-6 Preparing Cash Flow Worksheet Entries (pg. 1.22-29)
LO22-7 Prepare the operating cash flow section of the statement of cash flows using the direct metho (pg. 1.22-29)
Demo 22-7 Cash Flows from Operating Activities under Direct Method (pg. 1.22-30)
Review 22-7 Cash Flows from Operating Activities Using the Direct Method (pg. 1.22-35)
Appendix 22A LO22-8 Prepare a statement of cash flows using the cash T-Account approach (pg. 1.22-36)
Demo 22-8 Cash T-Account Approach (pg. 1.22-36)
Review 22-8 Cash T-Account Approach (pg. 1.22-38)
Questions (pg. 1.22-38)
Brief Exercises (pg. 1.22-39)
Exercises (pg. 1.22-42)
Problems (pg. 1.22-54)
Accounting Decisions and Judgments (pg. 1.22-64)
Appendix-Exercise (pg. 1.22-69)
Appendix-Problem (pg. 1.22-69)
Answers to Review Exercises (pg. 1.22-69)
Michelle L. Hanlon

Michelle L. Hanlon

Michelle L. Hanlon is the Howard W. Johnson Professor at the MIT Sloan School of Management. She earned her doctorate at the University of Washington.

Prior to joining MIT, she was a faculty member at the University of Michigan. Professor Hanlon has taught financial accounting to undergraduates, MBA students, executive MBA students, and Masters of Finance students. Professor Hanlon also teaches Taxes and Business Strategy to MBA students. She is the winner of the 2013 Jamieson Prize for Excellence in Teaching at MIT Sloan.

Professor Hanlon’s research focuses primarily on the intersection of taxation and financial accounting. Her recent work examines the capital market effects of the accounting for income tax, the reputational effects of corporate tax avoidance, and the economic consequences of U.S. international tax policies for multinational corporations. She has published research studies in the Journal of Accounting and Economics, the Journal of Accounting Research, The Accounting Review, the Review of Accounting Studies, the Journal of Finance, the Journal of Financial Economics, the Journal of Public Economics, and others. She has won several awards for her research and has presented her work at numerous universities and conferences. Professor Hanlon has served on several editorial boards and currently serves as an editor at the Journal of Accounting and Economics. 

Professor Hanlon has testified in front of the U.S. Senate Committee on Finance and the U.S. House of Representatives Committee on Ways and Means about the interaction of financial accounting and tax policy. She served as a U.S. delegate to the American-Swiss Young Leaders Conference in 2010 and worked as an Academic Fellow at the U.S. House Ways and Means Committee in 2015.

Leslie Hodder

Leslie Hodder

Professor and the Dean’s Faculty Fellow at Indiana University’s Kelley School of Business

Professor Hodder received her B.B.A and M.B.A./M.Acc from the University of New Mexico and her Ph.D. from the University of Texas at Austin. Prior to obtaining her Ph.D., Professor Hodder was Chief Financial Officer of a publicly traded commercial bank holding company in southern California. Professor Hodder was on faculty at Stanford University before joining the Indiana University faculty in 2003. Her research has appeared in top accounting journals, including The Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, and Accounting Organizations and Society. She is the past winner of the American Accounting Association’s Wildman Award, is a past and present Editor at The Accounting Review, and is currently on the Executive Board of the American Accounting Association. Professor Hodder teaches financial-accounting-related topics in the undergraduate, master, and doctoral programs. Over her teaching career, she has developed or co-developed six courses in financial accounting, including Intermediate Financial Accounting I and II, Applied Audit and Accounting Research, and Detecting Earnings Management with a focus on data analytics. Professor Hodder currently teaches intermediate accounting to undergraduates.

Karen K. Nelson

Karen K. Nelson

M.J. Neeley Professor of Accounting at TCU. Former Harmon Whittington Professor of Accounting and past Accounting Area Coordinator at the Jones Graduate School of Business at Rice University.

Karen previously served on the faculty at Rice University, the Stanford University Graduate School of Business, and as a visiting professor at the University of Michigan. She earned her Ph.D. at the University of Michigan and a bachelor’s degree (summa cum laude) from the University of Colorado. She also holds a CPA license from the state of Colorado. Professor Nelson’s research focuses on financial reporting and disclosure issues, including the role of regulators, auditors, and private securities litigation in monitoring financial reporting quality. She has held research seminars at over 50 leading business schools in the U.S. and abroad, and published in a variety of leading academic journals including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting, and Review of Accounting Studies. Her research has been featured in the financial press in publications such as The Wall Street Journal, Business Week, and Forbes. She is an active member of the American Accounting Association and serves on the Editorial Board of The Accounting Review. She has taught financial accounting at all levels, and her students have honored her with numerous awards for teaching excellence. She currently teaches intermediate accounting to undergraduates and financial accounting to MBAs. She is a member of the Standing Advisory Group of the Public Company Accounting Oversight Board.

Darren Roulstone

Darren Roulstone

Distinguished Professor of Accounting at the Ohio State University’s Fisher College of Business.

Professor Roulstone earned his doctorate at the University of Michigan’s Ross School of Business and BS and MAcc degrees from Brigham Young University’s Marriott School of Management. Professor Roulstone currently directs the Ph.D. program in Accounting and Management Information Systems at Fisher. He teaches a seminar on capital markets research and the core course in financial reporting in Fisher’s Master of Accounting program. He has extensive experience teaching intermediate accounting at both the undergraduate and graduate levels. Prior to joining Fisher, he was on the faculty at the University of Chicago’s Booth School of Business where he taught financial accounting and financial statement analysis in the full-time, evening, and weekend MBA programs. Professor Roulstone’s research focuses on information intermediaries, information acquisition by investors, and textual analysis of corporate disclosure. He serves on the editorial boards of several accounting journals and is currently an associate editor at Management Science. His research has been published in a variety of leading academic journals including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Management Science, and Review of Accounting Studies. He is a past president of the American Accounting Association’s Financial Accounting and Reporting Section.

Amie L. Dragoo

Amie L. Dragoo

Professor of Accounting and Educational Consultant

Former Accounting Department Chair at Edgewood College, Professor Dragoo earned her BA and MBA from Michigan State University, and her doctorate from Edgewood College. She holds a CPA license, and for nearly 15 years has been a Becker Professional Education faculty instructor. Prior to her experiences in higher education, Professor Dragoo was a senior business assurance associate with PricewaterhouseCoopers LLP (formerly Coopers & Lybrand L.L.P.). Professor Dragoo has extensive teaching experiences, including courses in Intermediate Accounting I and II, Cost Accounting, Advanced Cost Management, Strategic Financial Management, and other advanced courses in financial and managerial accounting. She has received a number of teaching awards including the School of Business Outstanding Faculty Award and the Estervig-Beaubien Excellence in Teaching and Mentoring Award. She has also worked as an independent consultant, including projects in higher education, and has worked with several corporate clients. Professor Dragoo’s research has been published in the Journal of Education for Business and the Journal of Continuing Higher Education and she has contributed to numerous articles published by organizations affiliated with the AICPA. She has been involved in many community-oriented programs including the Volunteer Income Tax Assistance (VITA) program.

Intermediate Accounting, 2e (Hanlon, Hodder, Nelson, Roulstone, Dragoo)
Errata - Volume 1
Last Updated: Feb 4 2022

Identified errors in Volume 1 of printed text, corrected.

Errata - Volume 2
Last Updated: Feb 15 2022

Identified errors in Volume 2 of printed text, corrected.

Appendix B
Last Updated: Jul 1 2020

Appendix B - IFRS

Appendix C
Last Updated: Jun 24 2020

Appendix C - Data Analytics

Data Analytics Files
Last Updated: Nov 5 2020
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