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Transcription:

INTRODUCTION GENERAL RULE ACCOUNTING REQUIREMENTS COST METHOD INVESTMENTS

LIFE INSURANCE

BUSINESS INTERRUPTION INSURANCE INVESTMENTS IN LIFE SETTLEMENT CONTRACTS COST METHOD INVESTMENTS DISCLOSURE REQUIREMENTS

LIFE INSURANCE BUSINESS INTERRUPTION INSURANCE INVESTMENTS IN LIFE SETTLEMENT CONTRACTS

CLASSIFYING LEASES

ACCOUNTING FOR LEASES LESSEES ACCOUNTING FOR LEASES LESSORS OTHER LEASE TRANSACTIONS

ACCOUNTING REQUIREMENTS TYPES OF LEASES

ACCOUNTING FOR LEASES LESSEES

ACCOUNTING FOR LEASES LESSORS

CHANGES, EXTENSIONS, AND TERMINATIONS

TRANSFER OF LEASED PROPERTY, RENTAL PAYMENTS, OR RESIDUAL VALUE INTERESTS

LEASES INVOLVING REAL ESTATE

RELATED PARTY LEASES

SUBLEASES AND SIMILAR TRANSACTIONS

BUSINESS COMBINATIONS

LEASES WITH GOVERNMENTAL ENTITIES

MONEY-OVER-MONEY LEASE TRANSACTIONS

SALE-LEASEBACK TRANSACTIONS

WRAP LEASE TRANSACTIONS LEASES AND ASSET RETIREMENT OBLIGATIONS DISCLOSURE REQUIREMENTS GENERAL DISCLOSURES ABOUT LEASES

LEVERAGED LEASES SALE-LEASEBACK TRANSACTIONS

INTRODUCTION ACCOUNTING REQUIREMENTS ACCOUNTING FOR NONMONETARY TRANSACTIONS

DISCLOSURE REQUIREMENTS

WHAT ARE INTANGIBLE ASSETS? ACCOUNTING REQUIREMENTS ACCOUNTING FOR INTANGIBLE ASSETS OTHER THAN GOODWILL

ACCOUNTING FOR WEBSITE DEVELOPMENT COSTS

DISCLOSURE REQUIREMENTS INTANGIBLE ASSETS OTHER THAN GOODWILL

CRITERIA FOR USING THE EQUITY METHOD ACCOUNTING REQUIREMENTS

APPLYING THE EQUITY METHOD

DISCLOSURE REQUIREMENTS

INTRODUCTION

INTRODUCTION

INTRODUCTION

INTRODUCTION

INTRODUCTION

INTRODUCTION

INTRODUCTION OVERVIEW

ACCOUNTING REQUIREMENTS

Yes Yes Yes No No No

CHANGE IN ACCOUNTING PRINCIPLE

CHANGE IN ACCOUNTING ESTIMATE

CHANGE IN REPORTING ENTITY

PRIOR PERIOD ADJUSTMENTS

ACCOUNTING CHANGES DISCLOSURE REQUIREMENTS

PRIOR PERIOD ADJUSTMENTS

DISCLOSURE REQUIREMENTS SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

CURRENT ASSETS AND CURRENT LIABILITIES

OFFSETTING ASSETS AND LIABILITIES

CURRENT ASSETS AND CURRENT LIABILITIES DISCLOSURE REQUIREMENTS OFFSETTING ASSETS AND LIABILITIES

INTRODUCTION WHEN SHOULD THE STATEMENT BE PRESENTED? ACCOUNTING REQUIREMENTS

DEFINITION OF CASH AND CASH EQUIVALENTS

BASIC ELEMENTS OF THE STATEMENT OF CASH FLOWS

CASH FLOWS FROM OPERATING ACTIVITIES

CASH FLOWS FROM INVESTING ACTIVITIES

CASH FLOWS FROM FINANCING ACTIVITIES

NONCASH INVESTING AND FINANCING ACTIVITIES

CASH FLOW PER SHARE EXAMPLES OF A STATEMENT OF CASH FLOWS

DISCLOSURE REQUIREMENTS

WHAT IS COMPREHENSIVE INCOME? ACCOUNTING REQUIREMENTS Foreign currency items Unrealized gains and losses and other-than-temporary impairments on investments

Cash flow hedges Gains or losses, prior service costs or credits, and transition assets or obligations associated with pension or other postretirement benefits REPORTING COMPREHENSIVE INCOME

REPORTING ACCUMULATED COMPREHENSIVE INCOME IN THE BALANCE SHEET DISCLOSURE REQUIREMENTS

INTRODUCTION

ACCOUNTING REQUIREMENTS BASIC EARNINGS PER SHARE

DILUTED EARNINGS PER SHARE

OTHER CONSIDERATIONS

DISCLOSURE REQUIREMENTS

ACCOUNTING REQUIREMENTS COMPONENTS OF NET INCOME AND BASIC PRINCIPLES

EXTRAORDINARY ITEMS

UNUSUAL OR INFREQUENT ITEMS BUSINESS INTERRUPTION INSURANCE

COLLABORATIVE ARRANGEMENTS DISCLOSURE REQUIREMENTS EXTRAORDINARY ITEMS UNUSUAL OR INFREQUENT ITEMS

BUSINESS INTERRUPTION INSURANCE COLLABORATIVE ARRANGEMENTS

COMPARATIVE FINANCIAL STATEMENTS ACCOUNTING REQUIREMENTS DISCONTINUED OPERATIONS

GOING CONCERN DISCLOSURE REQUIREMENTS COMPARATIVE FINANCIAL STATEMENTS

DISCONTINUED OPERATIONS

GOING CONCERN

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