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Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 23: Other measurement and disclosure issues
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Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 23: Other measurement and disclosure issues
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After studying this chapter, you should be able to: Understand the importance of disclosure from a business perspective, review the full disclosure principle and describe problems of implementation, explain the use of accounting policy notes in financial statement preparation,. | 1 CHAPTER 23: OTHER MEASUREMENT AND DISCLOSURE ISSUES 2 2 CHAPTER 23: Other Measurement and Disclosure Issues After studying this chapter, you should be able to: Understand the importance of disclosure from a business perspective. Review the full disclosure principle and describe problems of implementation. Explain the use of accounting policy notes in financial statement preparation. Describe the disclosure requirements for major segments of a business. Describe the accounting problems associated with interim reporting. Discuss the accounting issues for related-party transactions. Identify the difference between the two types of subsequent events. Identify the major considerations relating to bankruptcy and receivership. Identify the major disclosures found in the auditor’s report. Describe methods used for basic financial statement analysis and summarize the limitations of ratio analysis. Identify the major differences in accounting between IFRS and APSE, and what changes are expected in the near future. 3 3 Importance of Disclosure Information disclosure is an important part of capital markets: Financial statements are only one source of information for investors Other sources include: Annual information forms Management’s discussion and analysis (MD&A) New releases Users must use caution because not all disclosure is good disclosure 4 LO1 Understand the importance of disclosure from a business perspective. 4 The Full Disclosure Principle The full disclosure principle calls for financial reporting of significant facts affecting the judgment of an informed reader The problems of implementing this principle are costs of disclosure or information overload Materiality also applies to note disclosures-obscuring material information with immaterial information makes it less understandable Over the past several decades, disclosures for public companies have significantly increased 5 5 LO2 Review the full disclosure principle and describe problems of implementation. . | 1 CHAPTER 23: OTHER MEASUREMENT AND DISCLOSURE ISSUES 2 2 CHAPTER 23: Other Measurement and Disclosure Issues After studying this chapter, you should be able to: Understand the importance of disclosure from a business perspective. Review the full disclosure principle and describe problems of implementation. Explain the use of accounting policy notes in financial statement preparation. Describe the disclosure requirements for major segments of a business. Describe the accounting problems associated with interim reporting. Discuss the accounting issues for related-party transactions. Identify the difference between the two types of subsequent events. Identify the major considerations relating to bankruptcy and receivership. Identify the major disclosures found in the auditor’s report. Describe methods used for basic financial statement analysis and summarize the limitations of ratio analysis. Identify the major differences in accounting between IFRS and APSE, and what changes are .
TÀI LIỆU LIÊN QUAN
Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 21: Accounting changes and error analysis
Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 23: Other measurement and disclosure issues
Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter Appendix 16: Complex financial instruments
Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter Appendix 20: Leases
Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 22: Statement of cash flows
Lecture Intermediate accounting (Volume 1, 11th Canadian edition) – Chapter 2: Conceptual framework underlying financial reporting
Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 13: Non-financial and current liabilities
Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 14: Long-term financial liabilities
Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter 15: Shareholders’ equity
Lecture Intermediate accounting (Volume 2, 11th Canadian edition) – Chapter Appendix 15: Shareholders’ equity
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