April 2012
Beginner to intermediate
224 pages
7h 26m
English
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INDEX
A
Accounting for consolidation, 153, 154. See also Investments in subsidiaries
Accounting mismatch, 46
Accounting policies
IAS 8, Accounting Policies and Errors, 35, 51, 69, 90, 99
investments in subsidiaries, 165, 166
Accounting standards, overview, 1–3
Accounting Standards Codification (ASC)
ASC 323, Investments – Equity Method and Joint Ventures, 136, 154–156, 159–164, 166, 167
ASC 330, Inventory, 22
ASC 360, Property, Plant, and Equipment, 190– 195, 197–199
ASC 420, Exit or Disposal Cost Obligations, 31, 32
ASC 605, Revenue Recognition, 72, 73, 78, 88–100, 110
ASC 715, Compensation – Retirement Benefits, 174–178, 180–182, 184
ASC 740, Income Taxes, 114, 116–127
ASC 810, Consolidation of Variable Interest Entities, 135–141, 151– 153, 165, 166, 181
ASC 840, Leases, 60, 62, 63, 65, 66
ASC 908, Airlines, 100
ASC 912, Contractors – Federal Government, 100–102
ASC 924, Entertainment – Casinos, 104
ASC 926, Entertainment – Films, 102, 103
ASC 928, Entertainment – Music, 97
ASC 932, Extractive Activities – Oil and Gas, 104, 105
ASC 940, Financial Services – Brokers and Dealers, 105, 106
ASC 946, Financial Services – Investment Companies, 107–109, 141, 158
ASC 952, Franchisors, 109
ASC 954, Health Care Entities, 109
ASC 958, Not-for-Profit Entities, 109, 143, 144, 146–149
ASC 985, Software, 35, 69, 74, 75, 78–86
Accounting Standards Updates (ASU)
about, 6
goodwill impairment test, 7
ASU 2011-04, Fair Value Measurement ...
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