We will be undergoing system maintenance on May 16th, 2024 from 2 am through 6 am central time. The system will be unavailable during that time. Please plan accordingly.
NOT IN USE - Custom Advanced Topics in Corporate Financial Reporting (LA F22 CCMVI2108U) - Copenhagen
by Hanlon
ISBN: 0000000000 | Copyright 2023
Instructor Requests
| Expand/Collapse All | |
|---|---|
| Intermediate Accounting, 2e (pg. 1.14-1) | |
| Chapter 14: Investments in Debt and Equity Securities (pg. 1.14-1) | |
| Expanded Chapter Preview (pg. 1.14-3) | |
| LO14-1 Account for debt securities measured at amortized cost (pg. 1.14-4) | |
| Held-to-Maturity Securities (pg. 1.14-4) | |
| Measurement of HTM Securities (pg. 1.14-5) | |
| Accounting for HTM Investment Purchased at Face Value (pg. 1.14-6) | |
| Demo 14-1A HTM Investment Purchased at Par (pg. 1.14-6) | |
| Accounting for HTM Investment Purchased at a Discount-Effective Interest Method (pg. 1.14-6) | |
| Demo 14-1B HTM Investment Purchased at a Discount (Effective Interest) (pg. 1.14-7) | |
| Accounting for HTM Investment Purchased at a Premium-Effective Interest Method (pg. 1.14-8) | |
| Demo 14-1C HTM Investment Purchased at a Premium (Effective Interest) (pg. 1.14-8) | |
| Accounting for HTM Investment-Straight-Line Interest Method (pg. 1.14-10) | |
| Demo 14-1D HTM Investment Purchased at a Discount (Straight-Line Interest Method) (pg. 1.14-10) | |
| Demo 14-1E HTM Investment Purchased at a Premium (Straight-line Amortization) (pg. 1.14-11) | |
| Review 14-1 Accounting for HTM Debt Investments at Amortized Cost (pg. 1.14-12) | |
| LO14-2 Account for debt securities measured at FV-NI (pg. 1.14-12) | |
| Trading Securities (pg. 1.14-12) | |
| Demo 14-2A Trading Security Investment (pg. 1.14-13) | |
| Demo 14-2B Fair Value Option Accounting-Debt Security (pg. 1.14-16) | |
| Review 14-2 Accounting for TS Debt Investment at FVNI (pg. 1.14-16) | |
| LO 14-3 Account for debt securities measured at FV-OCI (pg. 1.14-17) | |
| Available-for-Sale Securities (pg. 1.14-17) | |
| Demo 14-3A Available-for-Sale Securities—Bonds (pg. 1.14-18) | |
| Demo 14-3B Portfolio of Available-for-Sale Securities—Bonds (pg. 1.14-21) | |
| Review 14-3 Accounting for AFS Debt Investment at FV-OCI (pg. 1.14-23) | |
| Review of Accounting for Debt Securities (pg. 1.14-24) | |
| LO 14-4 Account for equity securities measured at FV‑NI (pg. 1.14-25) | |
| Demo 14-4 Equity Investments Measured at FV‑NI (pg. 1.14-26) | |
| Review 14-4 Accounting for Investments Measured at FVNI (pg. 1.14-29) | |
| LO 14-5 Account for equity securities following the equity method (pg. 1.14-29) | |
| Demo 14-5 Equity Method Accounting (pg. 1.14-31) | |
| Review 14-5 Account for Investment in Common Stock under the Equity Method (pg. 1.14-33) | |
| Review of Accounting for Equity Securities (pg. 1.14-33) | |
| LO 14-6 Adjust debt and equity securities for impairment (pg. 1.14-34) | |
| Held-to-Maturity Debt Investment (pg. 1.14-34) | |
| Available-for-Sale Debt Investment (pg. 1.14-34) | |
| Equity Method Investment (pg. 1.14-35) | |
| Demo 14-6 Loss on Impairment of Investments (pg. 1.14-36) | |
| Review 14-6 Accounting for Impairment Loss on AFS Investments (pg. 1.14-37) | |
| Management Judgment (pg. 1.14-37) | |
| Classification of Debt Securities (pg. 1.14-37) | |
| Classification of Equity Securities (pg. 1.14-37) | |
| Estimating Fair Value (pg. 1.14-38) | |
| Impairment of Certain Securities (pg. 1.14-38) | |
| APPENDIX 14A Explain the accounting for transfers of investments (pg. 1.14-38) | |
| Demo 14-7 Accounting for Transfer of Investment (pg. 1.14-39) | |
| Review 14-7 Accounting for Transfer of Investment (pg. 1.14-39) | |
| APPENDIX 14B Describe accounting for special-purpose funds and investments in life insurance polici (pg. 1.14-40) | |
| Special-Purpose Fund (pg. 1.14-40) | |
| Investment in Life Insurance Policies (pg. 1.14-40) | |
| Demo 14-8 Accounting for Other Investments (pg. 1.14-40) | |
| Review 14-8 Accounting for Other Investments (pg. 1.14-41) | |
| APPENDIX 14C Describe and account for derivatives (pg. 1.14-42) | |
| Speculative Derivative Instrument-Call Option on Stock (pg. 1.14-42) | |
| Demo 14-9A Call Option as a Speculative Investment— Underlying is Fair Value of Stock (pg. 1.14-43) | |
| Hedging Derivative Instrument-Put Option as a Fair Value Hedge (pg. 1.14-44) | |
| Demo 14-9B Put Option as a Fair Value Hedge—Underlying is an Asset (pg. 1.14-45) | |
| Hedging Derivative Instrument-Interest Rate Swap as a Fair Value Hedge (pg. 1.14-46) | |
| Demo 14-9C Interest Rate Swap as a Fair Value Hedge—Underlying is a Liability (pg. 1.14-47) | |
| Hedging Derivative Instrument-Cash Flow Hedge (pg. 1.14-48) | |
| Demo 14-9D Futures Contract as a Cash Flow Hedge—Underlying is the Market Price of a Purchase (pg. 1.14-49) | |
| Summary of Derivative Instruments (pg. 1.14-50) | |
| Review 14-9 Accounting for Derivatives (pg. 1.14-51) | |
| Questions (pg. 1.14-52) | |
| Brief Exercises (pg. 1.14-53) | |
| Exercises (pg. 1.14-56) | |
| Problems (pg. 1.14-66) | |
| Accounting Decisions and Judgments (pg. 1.14-73) | |
| Appendix-Brief Exercises (pg. 1.14-80) | |
| Appendix-Exercises (pg. 1.14-81) | |
| Appendix-Problems (pg. 1.14-82) | |
| Answers to Review Exercise (pg. 1.14-84) | |
| 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 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 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.
| 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 |
|
