PPT-PREVIEW OF CHAPTER 22 Intermediate Accounting

16th Edition Kieso Weygandt Warfield Identify types of accounting changes and understand the accounting for changes in accounting principles Describe the accounting for changes in estimates and changes in the reporting entity. Chapter 22. Accounting for Changes and Errors. © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.. Chapter 1 . The Demand for and Supply of Financial Accounting Information. © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.. 1 s Per Share Dr.ChulaKingRights Intermediate Accounting IIDr. Chula King g Part 3: Diluted EPS Intermediate. Accounting. IFRS 2nd . Edition. Kieso, Weygandt, and Warfield. . 2. Describe . the usefulness of a conceptual . framework.. Describe . efforts to construct a . conceptual framework.. Understand . Intermediate Accounting. IFRS 2nd . Edition. Kieso, Weygandt, and Warfield. . 1. Describe . the growing importance of global . financial markets . and its relation to financial . reporting.. Identify . IFRS 2nd . Edition. Kieso, Weygandt, and Warfield. . 8. Understand . the items to include as inventory . cost.. Describe . and compare the methods used to price inventories.. After studying this chapter, you should be able to:. IFRS 2nd . Edition. Kieso, Weygandt, and Warfield. . 20. Use a worksheet for employer’s pension plan . entries.. Explain . the accounting for past service . costs.. Explain . the accounting for . remeasurements.. 16th . Edition. Kieso . ●. . Weygandt . ●. . Warfield. . Describe . the corporate form and the issuance of shares of stock. . Describe the accounting and reporting for reacquisition of shares.. 16th . Edition. Kieso . ●. . Weygandt . ●. . Warfield. . Understand . the accounting for investments in debt securities. .. Understand . the accounting for investments in equity securities.. 16th . Edition. Kieso . ●. . Weygandt . ●. . Warfield. . Describe . the nature of bonds and indicate the accounting for bond issuances. .. Describe the accounting for the extinguishment of debt.. 16th . Edition. Kieso . ●. . Weygandt . ●. . Warfield. . Explain . the nature, economic substance, and advantages of lease transactions. .. Describe . the accounting for leases by lessees.. LEARNING OBJECTIVES. 16th . Edition. Kieso . ●. . Weygandt . ●. . Warfield. . Indicate . how to report cash and related items. .. . Define receivables and understand accounting issues related to their recognition. . The Benefits of Reading Books 16th . Edition. Kieso . ●. . Weygandt . ●. . Warfield. . Describe . the accounting for the issuance, conversion, and retirement of convertible securities.. Contrast . the accounting for stock warrants and for stock warrants issued with other securities..