tailieunhanh - Ebook Intermediate accounting (18th edition): Part 2

(BQ) Part 2 book "Intermediate accounting" has contents: Debt financing, equity financing, investments in debt and equity securities, earnings per share, analysis of financial statements, accounting in a global market, statement of cash flows revisited; accounting changes and error corrections,.and other contents. | Find more at P3 C H A P T E R 12 ADDITIONAL ACTIVITIES OF A BUSINESS 9p9 Debt Financing LEARNING OBJECTIVES 1 Understand the various classification and measurement issues associated with debt. 6 Explain various types of off-balance-sheet financing, and understand the reasons for this type of financing. 2 Account for short-term debt obligations, including those expected to be refinanced, and describe the purpose of lines of credit. 3 Apply present value concepts to the accounting 4 Understand the various types of bonds; compute Jin Lee/Bloomberg via Getty Images Analyze a firm’s debt position using ratios. 8 Review the notes to financial statements, and for long-term debts such as mortgages. the price of a bond issue; and account for the issuance, interest, and redemption of bonds. 5 7 Discuss the use of the fair value option for understand the disclosure associated with debt financing. EM 9 6 E X PA N D E D M AT E R I A L Understand the conditions under which troubled debt restructuring occurs, and be able to account for troubled debt restructuring. financial assets and liabilities. Analysis of the data gathered in the . census of 1880 took almost 10 years. For the census of 1890, the . government commissioned Herman Hollerith to provide data tabulation machines to speed up the process. This system of mechanized data handling saved the Census Bureau $5 million and slashed the data analysis time by two years. In 1924, Hollerith’s company adopted the name International Business Machines Corporation (IBM). IBM became the largest office machine producer in the United States with sales of more than $180 million in 1949. In 1950, there was great resistance to the idea of electronic computers at IBM. IBM’s engineers were specialists in electromechanical devices and were uncomfortable working with vacuum tubes, diodes, and magnetic recording tapes. In addition, there were many questions about the customer demand for

• Quản trị kinh doanh
• Strategic management
• Organisational dynamics
• Debt financing
• Equity financing
• Earnings per share
• Cash flows revisited
• Analysis of financial statements
• Accounting changes
• Ebook Strategic management for travel and tourism
• Strategic management for travel and tourism
• Strategic choices
• Strategic implementation
• Analysis in strategic management
• Strategic alliances in the airline industry
• Lecture Strategic management
• Strategic leadership
• Analyzing strategic management cases
• Knowledge management
• Competitive advantages
• Strategic management trade offs
• Bài giảng Quản trị chiến lược
• Key terms
• Strategic thinking development progress
• Comprehensive framework
• Stages of strategic management
• Strategic actions
• Strategic competitiveness
• Strategic management process
• Sustained competitive advantage
• Internal environment analysis
• Human capital moderate the relationship
• Strategic thinking and strategic human resource management
• Human capital to enhance strategic HRM
• Effectively benefit from strategic thinking
• Significant effect on strategic HRM
• Lecture Management the new competitive landscape
• Management the new competitive landscape
• Technology strategy
• Strategic management model
• Cooperative strategy
• Strategic alliances
• Managerial labor markets
• Implementing strategy
• Strategic control
• Corporate governance
• Effective strategic leadership
• Ethical culture
• Learning organization
• Venture creation
• Corporate entrepreneurship
• Lecture Management
• The importance of strategic management
• The strategic management process
• Types of organizational strategies
• Explain why strategic management is important
• Internet strategies
• Competitor analysis
• External environmental analysis
• Business level strategy
• Competitive advantage
• Competitive dynamics
• Competitive rivalry
• Corporate level strategy
• Corporate strategy
• Restructuring strategies
• Effective acquisitions
• International strategy
• International strategy lifecycle
• Managerial Ccontrol
• Organizational structure
• Functional structure
• Internal corporate venturing
• Strategic market management
• Lecture Strategic market management
• Quản lý thị trường chiến lược
• Strategic analysis
• Strategic groups