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Course Details

GAAP Guidebook - 2017 (Course Id 1150)

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Author : Steven Bragg, CPA
Status : Production
CPE Credits : 28.0
IRS Credits : 0
Price : $195.95
Passing Score : 70%
Primary Subject-Field Of Study:

Accounting - Accounting and Auditing for Course Id 1150

Description :

The GAAP Guidebook discusses the key elements of Generally Accepted Accounting Principles (GAAP), as well as how to record and disclose accounting information.

Usage Rank : 0
Release : 2017
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : Self-Study
Intended Participants : Anyone needing Continuing Professional Education (CPE)
Revision Date : 01-Dec-2016
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - NASBA Registry - 1150

Keywords : Accounting, GAAP, Guidebook, 2017, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

    • Cite the accounting principles that underlie Generally Accepted Accounting Principles.
    • Note the transactions related to discontinued operations, as well as the disclosures required for certain accounting transactions.
    • Identify the account classifications used in the balance sheet, as well as the structure of the balance sheet.
    • State the transactions included in and excluded from other comprehensive income.
    • Note the different formats in which the income statement can be presented.
    • Cite the contents of the sections of the statement of cash flows, and the differences in presentation for the different types of statements of cash flows.
    • Recognize the disclosures required by the Securities and Exchange Commission
    • Identify the situations in which accounting changes are allowed, and note the mechanics of retrospective application of changes.
    • State the methods used to derive current cost.
    • Note the calculations for basic earnings per share and diluted earnings per share.
    • Identify the assumptions that underlie the integral view and discrete view of interim reporting.
    • Recognize the situations that can cause reportable risks and uncertainties.
    • State the segment test rules used to determine reportable segments.
    • Note the accounting treatment for lending arrangements and loan origination fees.
    • Identify the accounting for impairment losses on equity and debt securities, as well as the accounting for these investments in the different investment classifications.
    • Recognize how the equity method is formulated and updated.
    • Cite how the periodic and perpetual inventory methods are used to derive the cost of goods sold, and how the gross profit method and retail method are used to estimate ending inventory.
    • Recognize the rules for recognizing and disclosing deferred advertising costs, as well as the accounting for insurance contracts.
    • Identify the situations in which goodwill is associated with reporting units, and note the rules for conducting impairment testing.
    • Note the valuation method used for acquired fixed assets, as well as the calculations for the various depreciation methods.
    • Identify the assessments and surcharges associated with insurance activities.
    • State the accounting rules for deferring and recognizing asset retirement obligations.
    • Note the circumstances under which the cost of employee and other contractual terminations can be recognized.
    • Cite the characteristics of and reporting obligations associated with commitments.
    • State the circumstances under which loss contingencies are recognized, and when they are only disclosed.
    • Identify the methods used to place valuations on guarantees.
    • State the components of debt, as well as the circumstances under which a debt arrangement is considered to be a troubled debt restructuring.
    • Note the circumstances under which a spinoff occurs, and when a dividend is in arrears.
    • Identify the evaluation criteria for a contract, the components of the transaction price, and when a contract modification triggers treatment as a new contract.
    • Recognize the circumstances under which the costs of compensated absences are recognized.
    • State the key elements of net periodic pension cost, and the accounting for defined benefit and defined contribution plans.
    • Note how costs are derived for exercised and unexercised stock options.
    • Identify the proper expense recognition for insurance contracts and business process reengineering.
    • State the types of activities classified as research and development, and how research and development costs are to be recognized.
    • Recognize which tax rate to apply to a reporting period.
    • Identify the types of acquisitions, and the types of intangible assets that can be recognized as part of an acquisition.
    • Identify the situations in which a controlling financial interest cannot be determined, as well as the types of eliminations used when conducting a consolidation.
    • Note the accounting for derivative speculation and the classifications for hedges and investments. Recognize the methods used to measure hedge effectiveness.
    • State the concepts upon which fair value measurements are derived.
    • Cite the circumstances in which the fair value option can be applied, and the disclosures related to financial instruments.
    • Note the accounting for payments to suppliers in foreign currencies, as well as how to identify a functional currency.
    • Identify the situations in which interest capitalization can be used, and when an interest rate should be imputed.
    • Identify the depreciation methodology for certain leased assets.
    • Note the valuation alternatives in a nonmonetary exchange, and the usage rules for boot.
    • Cite the types of entities considered to be related parties, and what information should be disclosed about them.
    • State the types of events classified as subsequent events, and note which of these events can alter the financial statements.

Chapter 1
Introduction

Cite the accounting principles that underlie Generally Accepted Accounting Principles.

Chapter 2
Presentation of Financial Statements

Note the transactions related to discontinued operations, as well as the disclosures required for certain accounting transactions.

Chapter 3
Balance Sheet

Identify the account classifications used in the balance sheet, as well as the structure of the balance sheet.

Chapter 4
Comprehensive Income

State the transactions included in and excluded from other comprehensive income.

Chapter 5
Income Statement

Note the different formats in which the income statement can be presented.

Chapter 6
Statement of Cash Flows

Cite the contents of the sections of the statement of cash flows, and the differences in presentation for the different types of statements of cash flows.

Chapter 7
Notes to Financial Statements

Recognize the disclosures required by the Securities and Exchange Commission.

Chapter 8
Accounting Changes and Error Corrections

Identify the situations in which accounting changes are allowed, and note the mechanics of retrospective application of changes.

Chapter 9
Changing Prices

State the methods used to derive current cost.

Chapter 10
Earnings per Share

Note the calculations for basic earnings per share and diluted earnings per share.

Chapter 11
Interim Reporting

Identify the assumptions that underlie the integral view and discrete view of interim reporting.

Chapter 12
Risks and Uncertainties

Recognize the situations that can cause reportable risks and uncertainties.

Chapter 13
Segment Reporting

State the segment test rules used to determine reportable segments.

Chapter 14
Receivables

Note the accounting treatment for lending arrangements and loan origination fees.

Chapter 15
Investments – Debt and Equity Securities

Identify the accounting for impairment losses on equity and debt securities, as well as the accounting for these investments in the different investment classifications.

Chapter 16
Investments – Equity Method and Joint Ventures

Recognize how the equity method is formulated and updated.

Chapter 17
Inventory

Cite how the periodic and perpetual inventory methods are used to derive the cost of goods sold, and how the gross profit method and retail method are used to estimate ending inventory.

Chapter 18
Other Assets and Deferred Costs

Recognize the rules for recognizing and disclosing deferred advertising costs, as well as the accounting for insurance contracts.

Chapter 19
Intangibles – Goodwill and Other

Identify the situations in which goodwill is associated with reporting units, and note the rules for conducting impairment testing.

Chapter 20
Property, Plant, and Equipment

Note the valuation method used for acquired fixed assets, as well as the calculations for the various depreciation methods.

Chapter 21
Liabilities

Identify the assessments and surcharges associated with insurance activities.

Chapter 22
Asset Retirement and Environmental Obligations

State the accounting rules for deferring and recognizing asset retirement obligations.

Chapter 23
Exit or Disposal Cost Obligations

Note the circumstances under which the cost of employee and other contractual terminations can be recognized.

Chapter 24
Commitments

Cite the characteristics of and reporting obligations associated with commitments.

Chapter 25
Contingencies

State the circumstances under which loss contingencies are recognized, and when they are only disclosed.

Chapter 26
Guarantees

Identify the methods used to place valuations on guarantees.

Chapter 27
Debt

State the components of debt, as well as the circumstances under which a debt arrangement is considered to be a troubled debt restructuring.

Chapter 28
Equity

Note the circumstances under which a spinoff occurs, and when a dividend is in arrears.

Chapter 29
Revenue Recognition

Identify the evaluation criteria for a contract, the components of the transaction price, and when a contract modification triggers treatment as a new contract.

Chapter 30
Compensation – General

Recognize the circumstances under which the costs of compensated absences are recognized and disclosed.

Chapter 31
Compensation – Retirement Benefits

State the key elements of net periodic pension cost, and the accounting for defined benefit and defined contribution plans.

Chapter 32
Compensation – Stock Compensation

Note how costs are derived for exercised and unexercised stock options.

Chapter 33
Other Expenses

Identify the proper expense recognition for insurance contracts and business process reengineering.

Chapter 34
Research and Development

State the types of activities classified as research and development, and how research and development costs are to be recognized.

Chapter 35
Income Taxes

Recognize which tax rate to apply to a reporting period.

Chapter 36
Business Combinations

Identify the types of acquisitions, and the types of intangible assets that can be recognized as part of an acquisition.

Chapter 37
Financial Statement Consolidation

Identify the situations in which a controlling financial interest cannot be determined, as well as the types of eliminations used when conducting a consolidation.

Chapter 38
Derivatives and Hedging

Note the accounting for derivative speculation, and the classifications for hedges and investments. Recognize the methods used to measure hedge effectiveness.

Chapter 39
Fair Value Measurement

State the concepts upon which fair value measurements are derived.

Chapter 40
Financial Instruments

Cite the circumstances in which the fair value option can be applied, and the disclosures related to financial instruments.

Chapter 41
Foreign Currency Matters

Note the accounting for payments to suppliers in foreign currencies, as well as how to identify a functional currency.

Chapter 42
Interest

Identify the situations in which interest capitalization can be used, and when an interest rate should be imputed.

Chapter 43
Leases

Identify the depreciation methodology for certain leased assets.

Chapter 44
Nonmonetary Transactions

Note the valuation alternatives in a nonmonetary exchange, and the usage rules for boot.

Chapter 45
Related Party Disclosures

Cite the types of entities considered to be related parties, and what information should be disclosed about them.

Chapter 46
Subsequent Events

State the types of events classified as subsequent events, and note which of these events can alter the financial statements.
Course Contents :

Chapter 1 - Introduction

What is GAAP?

How this Book is Organized

How to Use this Book

Accounting Principles

Chapter 2 - Presentation of Financial Statements

Overview of the Presentation of Financial Statements

Presentation Disclosures

Liquidation Basis of Accounting

Liquidation Basis Disclosures

Going Concern Disclosures

Discontinued Operations

Discontinued Operations Disclosures

Chapter 3 - Balance Sheet

Overview of the Balance Sheet

The Common Size Balance Sheet

The Comparative Balance Sheet

How to Construct the Balance Sheet

Offsetting

Treatment of Negative Cash

Balance Sheet Disclosures

Chapter 4 - Comprehensive Income

Overview of Comprehensive Income

Comprehensive Income Disclosures

Chapter 5 - Income Statement

Overview of the Income Statement

The Single-Step Income Statement

The Multi-Step Income Statement

The Condensed Income Statement

The Contribution Margin Income Statement

The Multi-Period Income Statement

How to Construct the Income Statement

Income Statement Disclosures

Chapter 6 - Statement of Cash Flows

Overview of the Statement of Cash Flows

The Direct Method

The Indirect Method

How to Prepare the Statement of Cash Flows

Disclosures for the Statement of Cash Flows

Chapter 7 - Notes to Financial Statements

Overview of Notes to Financial Statements

Chapter 8 - Accounting Changes and Error Corrections

Changes in Accounting Principle

Changes in Accounting Estimate

Changes in Reporting Entity

Correction of an Error in Previously Issued Financial Statements

Corrections Related to Prior Interim Periods

The Materiality of an Error

Accounting Changes and Error Corrections Disclosures

Change in Accounting Principle

Change in Accounting Estimate

Change in Reporting Entity

Error Corrections

Historical Summaries

Chapter 9 - Changing Prices

Overview of Changing Prices

Inventory and Fixed Assets

Specialized Assets

Recoverable Amounts

Income from Continuing Operations

Restatement of Current Cost Information

Translation Adjustments

Purchasing Power Gains and Losses

Restatement Steps

Changing Prices Disclosures

Five-Year Summary

Other Current Year Disclosures

Other Disclosures for Mineral Resources Assets

Chapter 10 - Earnings per Share

Basic Earnings per Share

Diluted Earnings per Share

Treasury Stock and Reverse Treasury Stock Methods

Treasury Stock Method

Reverse Treasury Stock Method

Disclosure of Earnings per Share

Chapter 11 - Interim Reporting

Overview of Interim Reporting

General Interim Reporting Rule

Variations from the Interim Reporting Rule

Changes in Accounting Principle in Interim Periods

Changes in Accounting Estimate in Interim Periods

Error Correction in Interim Periods

Adjustments to Prior Interim Periods

The Integral View

The Discrete View

Comparison of the Integral and Discrete Views

Disclosures for Interim Reporting

Chapter 12 - Risks and Uncertainties

Overview of Risks and Uncertainties

Risks and Uncertainties Disclosures

Chapter 13 - Segment Reporting

Overview of Segment Reporting

Segment Disclosure

Segment Disclosure

Products, Services, and Customer Disclosure

Geographic Area Disclosure

Chapter 14 - Receivables

Notes Receivable

Acquisition, Development, and Construction Arrangements

Nonrefundable Fees and Other Costs

Loans and Debt Securities Acquired with Deteriorated Credit Quality

Troubled Debt Restructurings by Creditors

Classification of Government-Guaranteed Loans

Receivables Presentation

Receivables Disclosures

Chapter 15 - Investments – Debt and Equity Securities

Overview of Investments – Debt and Equity Securities

Accounting for Investments

Impairment of Investments

Equity Securities without Readily Determinable Fair Values

Dividend and Interest Income

Investment Disclosures

Chapter 16 - Investments – Equity Method and Joint Ventures

The Equity Method

Partnerships, Joint Ventures, and Limited Liability Entities

Investment Disclosures

Chapter 17 - Inventory

Overview of Inventory

The Periodic Inventory System

The Perpetual Inventory System

Inventory Costing

The First In, First Out Method

The Last In, First Out Method

The Weighted Average Method

Standard Costing

The Retail Inventory Method

The Gross Profit Method

Overhead Allocation

The Lower of Cost or Market Rule

Work in Process Accounting

Accounting for Obsolete Inventory

Consignment Accounting

Goods in Transit

Inventory Disclosures

Chapter 18 - Other Assets and Deferred Costs

Overview of Other Assets and Deferred Costs

Prepaid Expenses

Preproduction Costs for Long-Term Supply Arrangements

Capitalized Advertising Costs

Insurance Contracts that Do Not Transfer Insurance Risk

Other Assets and Deferred Costs Disclosures

Preproduction Costs for Long-Term Supply Arrangements

Capitalized Advertising Costs

Insurance Contracts that Do Not Transfer Insurance Risk

Chapter 19 - Intangibles – Goodwill and Other

Goodwill

Goodwill Amortization

General Intangibles Other than Goodwill

Internal-Use Software

Website Development Costs

Intangibles Disclosures

Chapter 20 - Property, Plant, and Equipment

Overview of Fixed Assets

Initial Fixed Asset Recognition

Fixed Assets Acquired through a Business Combination

Nonmonetary Exchanges

Depreciation and Amortization

Straight-Line Method

Sum-of-the-Years’ Digits Method

Double-Declining Balance Method

Depletion Method

Units of Production Method

Land Depreciation

Land Improvement Depreciation

Depreciation Accounting Entries

Fixed Asset Impairment

Fixed Asset Disposal

Assets Held for Sale

Abandoned Assets

Idle Assets

Fixed Asset Disposal Accounting

Fixed Asset Disclosures

General Fixed Asset Disclosures

Change in Estimate Disclosures

Intangible Asset Impairment Disclosures

Intangible Asset Disclosures

Not-for-Profit Fixed Asset Accounting

Initial Recognition of Fixed Assets

Restrictions on Contributed Assets

Valuation of Contributed Assets

Valuation of Contributed Services

Valuation of Art, Historical Treasures, and Similar Items

Depreciation of Fixed Assets

Chapter 21 - Liabilities

Extinguishments of Liabilities

Joint and Several Liability Arrangements

Insurance-Related Assessments

Prepaid Stored-Value Products

Liabilities Disclosures

Chapter 22 - Asset Retirement and Environmental Obligations

Overview of Asset Retirement Obligations

The Initial Measurement of an Asset Retirement Obligation

Subsequent Measurement of an Asset Retirement Obligation

Settlement of an Asset Retirement Obligation

Overview of Environmental Obligations

Measurement of Environmental Obligations

Recoveries Related to Environmental Obligations

Asset Retirement and Environmental Obligations Disclosures

Asset Retirement Obligations

Environmental Obligations

Chapter 23 - Exit or Disposal Cost Obligations

Overview of Exit or Disposal Cost Obligations

Exit or Disposal Cost Obligation Disclosures

Chapter 24 - Commitments

Overview of Commitments

Chapter 25 - Contingencies

Loss Contingencies

Gain Contingencies

Contingency Disclosures

Chapter 26 - Guarantees

Overview of Guarantees

Guarantee Disclosures

Chapter 27 - Debt

General Debt Topics

Sales of Future Revenues

Increasing Rate Debt

Debt with Conversion and Other Options

Debt Instruments with Detachable Warrants

Convertible Securities

Beneficial Conversion Features

Interest Forfeiture

Induced Conversions

Conversion by Exercise of Call Option

Convertible Instruments Issued to Nonemployees as Payment

Contingent Conversion Option

Own-Share Lending Arrangements

Participating Mortgage Loans

Product Financing Arrangements

Debt Modifications and Extinguishments

Troubled Debt Restructurings by Debtors

Debt Presentation

Callable Debt

Classification of Debt that Includes Covenants

Debt Issuance Costs

Due on Demand Loans

Increasing-Rate Debt

Revolving Debt Agreements

Short-Term Obligations to be Refinanced

Subjective Acceleration Clauses

Own-Share Lending Arrangements

Participating Mortgage Loans

Troubled Debt Restructurings by Debtors

Debt Disclosures

Long-Term Obligations

Short-Term Obligations to be Refinanced

Own-Share Lending Arrangements

Participating Mortgage Loans

Other Debt Disclosures

Troubled Debt Restructurings by Debtors

Chapter 28 - Equity

Overview of Equity

The Sale of Stock

Dividend Payments

Stock Dividends and Stock Splits

Stock Dividend

Stock Split

Treasury Stock

Purchase of Treasury Stock

Resale of Treasury Stock

Cost Method

Constructive Retirement Method

Equity-Based Payments to Non-Employees

Initial Recognition

Spinoffs and Reverse Spinoffs

Equity Disclosures

Rights and Privileges

Preferred Stock

Contingently Convertible Securities

Redeemable Securities

Treasury Stock

Changes in Shareholders’ Equity

Equity-Based Payments to Non-Employees

Spinoffs and Reverse Spinoffs

Chapter 29 - Revenue Recognition

The Nature of a Customer

Steps in Revenue Recognition

Step One: Link Contract to Customer

Step Two: Note Performance Obligations

Step Three: Determine Prices

Variable Consideration

Possibility of Reversal

Sales Taxes

Time Value of Money

Noncash Consideration

Payments to Customers

Refund Liabilities

Step Four: Allocate Prices to Obligations

Allocation of Price Discounts

Allocation of Variable Consideration

Subsequent Price Changes

Step Five: Recognize Revenue

Measurement of Progress Completion

Output Methods

Input Methods

Change in Estimate

Progress Measurement

Right of Return

Consistency

Contract Modifications

Treatment as Separate Contract

Treatment as Continuing Contract

Entitlement to Payment

Bill-and-Hold Arrangements

Consideration Received from a Supplier

Customer Acceptance

Customer Options for Additional Purchases

Licensing

Nonrefundable Upfront Fees

Principal versus Agent

Repurchase Agreements

Unexercised Rights of Customers

Warranties

Contract-Related Costs

Costs to Obtain a Contract

Costs to Fulfill a Contract

Amortization of Costs

Impairment of Costs

Exclusions

Revenue Disclosures

Chapter 30 - Compensation – General

Overview of Compensation

Compensated Absences

Deferred Compensation Arrangements

Lump-Sum Payments under Union Contracts

Compensation Disclosures

Chapter 31 - Compensation – Retirement Benefits

Overview of Retirement Benefits

Defined Benefit Plans

Expense Attribution for Delayed Vesting

Discount Rates

Settlements and Curtailments

Termination Benefits

Combined Pension Plans

Defined Contribution Plans

Presentation of Retirement Benefit Information

Retirement Benefit Disclosures

Defined Benefit Plan Disclosures for Public Companies

Defined Benefit Plan Disclosures for Private Companies

Disclosures for Defined Benefit Plans in Interim Periods

Disclosures for Defined Contribution Plans

Chapter 32 - Compensation – Stock Compensation

Overview of Stock Compensation

The Volatility Concept

Fair Value Calculation Alternatives

Awards Classified as Equity

Award Measurement Problems

Contingent Features

Award Modifications

Income Tax Effects

Awards Classified as Liabilities

Employee Share Purchase Plans

Stock-Based Compensation Disclosures

Chapter 33 - Other Expenses

Startup Costs

Insurance Costs

Retroactive Contracts

Claims-Made Contracts

Multiple-Year Retrospectively Rated Contracts

Contributions Made

Real and Personal Property Taxes

Advertising Costs

Electronic Equipment Waste Obligations

Business and Technology Reengineering

Other Expenses Disclosures

Insurance Cost Disclosures

Real and Personal Property Tax Disclosures

Advertising Cost Disclosures

Chapter 34 - Research and Development

Overview of Research and Development

Research and Development Disclosures

Chapter 35 - Income Taxes

Overview of Income Taxes

Accounting for Income Taxes

Tax Positions

Deferred Tax Expense

Applicable Tax Rate

Interest and Penalties

Intraperiod Tax Allocation

Taxes Related to Undistributed Earnings

Interim Reporting

Income Taxes Presentation

Income Taxes Disclosure

Balance Sheet

Income Statement

Other

Chapter 36 - Business Combinations

Overview of Business Combinations

Identifiable Assets and Liabilities, and Noncontrolling Interests

Goodwill or Gain from Bargain Purchase

Goodwill Calculation

Bargain Purchase

Reverse Acquisitions

Related Issues

Acquisition of Assets

Transactions between Entities under Control of Same Parent

Pushdown Accounting

Income Taxes

Business Combination Disclosures

General Disclosures

Identifiable Assets and Liabilities, and any Noncontrolling Interest

Goodwill or Gain from Bargain Purchase

Reverse Acquisitions

Transactions between Entities under Control of Same Parent

Income Taxes

Chapter 37 - Financial Statement Consolidation

Overview of Consolidations

Recognition of a Consolidation

Consolidation Examples

Recognition of Noncontrolling Interest

Sale of Shares by Subsidiary

Share of Accumulated Other Comprehensive Income

Full Consolidation Example

Consolidation of Variable Interest Entities

Initial Consolidation

Subsequent Consolidation

Consolidation of Leasing Entities by Private Companies

Consolidation of Contractually-Controlled Entities

Control of Partnerships

Termination of a Consolidation

Consolidation Presentation

Consolidation Disclosures

Chapter 38 - Derivatives and Hedging

Other Comprehensive Income

Derivative Accounting

Hedge Accounting - General

Hedge Accounting – Fair Value Hedges

Hedge Accounting – Cash Flow Hedges

Hedge Accounting – Net Investment Hedges

Embedded Derivatives

Derivative and Hedging Disclosures

General Disclosures

Fair Value Hedge Disclosures

Cash Flow Hedge Disclosures

Chapter 39 - Fair Value Measurement

The Fair Value Concept

Fair Value Differences from Actual Prices Paid

Fair Value Measurement Approaches

The Net Asset Value Variation

Fair Value Measurements for Liabilities

Use of Multiple Measurements

Fair Value Disclosures

Chapter 40 - Financial Instruments

Off-Balance Sheet Credit Risk

Fair Value Option

Registration Payment Arrangements

Financial Instruments Disclosures

Fair Value of Financial Instruments

Concentrations of Credit Risk of Financial Instruments

Market Risk of Financial Instruments

Fair Value Option

Registration Payment Arrangements

Separate Presentation of Financial Assets and Financial Liabilities

Chapter 41 - Foreign Currency Matters

Foreign Currency Transactions

Financial Statement Translation

Determination of Functional Currency

Translation of Financial Statements

Use of Average Exchange Rates

Hyperinflationary Effects

Derecognition of a Foreign Entity Investment

Foreign Currency Disclosures

Chapter 42 - Interest

Overview of Capitalized Interest

Assets on Which to Capitalize Interest

Assets on Which Interest is not Capitalized

The Interest Capitalization Period

The Capitalization Rate

Calculating Interest Capitalization

Overview of Imputed Interest

Interest Disclosures

Capitalized Interest Disclosures

Imputed Interest Disclosures

Chapter 43 - Leases

Overview of Leases

Capital Lease Criteria

Lease Classification by Lessor

Lease Reassessment

Accounting for Leasehold Improvements

Special Lease Terms

Operating Leases

Operating Lease Treatment by Lessee

Operating Lease Treatment by Lessor

Capital Leases

Capital Lease Treatment by Lessee

Capital Lease Treatment of Sublease by Lessee

Capital Lease Treatment by Lessor (Sales-Type Lease)

Capital Lease Treatment by Lessor (Direct Financing Lease)

Capital Lease Treatment by Lessor (Leveraged Lease)

Capital Lease Treatment by Lessor (Broadly Applicable)

Sale-Leaseback Transactions

Sale-Leaseback Treatment by Lessee

Sale-Leaseback Treatment by Lessor

Lease Disclosures

Lessee Disclosures

Lessor Disclosures

Chapter 44 - Nonmonetary Transactions

Overview of Nonmonetary Transactions

Purchases and Sales of Inventory with the Same Counterparty

Barter Transactions

Exchanges Involving Monetary Consideration

Exchanges of a Nonfinancial Asset for a Noncontrolling Ownership Interest

Nonmonetary Transaction Disclosures

Chapter 45 - Related Party Disclosures

Overview of Related Parties

Related Party Disclosures

Chapter 46 - Subsequent Events

Overview of Subsequent Events

Subsequent Event Disclosures

Glossary

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