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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