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コース：Accounting Analysis II: Measurement and Disclosure of Liabilities戻るには、こちら をクリックしてください。
- Course Overview
- About Prof Hepp
- Syllabus
- About the Discussion Forums
- Update Your Profile
- Build a Learning Community with Social Media
- Module 1 Introduction: The Accounting Profession
- Module 1 Overview and Resources
- Current Liabilities
- Exceptional Situations
- Examples and Presentation
- Excel Segment
- Contingencies
- Examples: Contingencies
- Module 2 Overview and Resources
- Bonds Overview
- Bonds: The Simple Case
- Bonds: Between Interest Dates
- Bonds: Discount and Premium
- Bonds: Discount and Issuance Costs
- Fair Value Option - A Counter Intuitive Result
- Module 3 Overview and Resources
- Discount or Premium between Interest Dates
- Convertible Debt
- Early Extinguishment of Debt
- Bonds Modifications
- Troubled Debt Restructuring
- Module 4 Overview and Resources
- Definition of a Lease
- Classification of Leases
- Classification Example
- Initial Measurement
- Lessee: Finance Leases
- Lessee: Operating Leases
- Variable and Increasing Rents
- Module 5 Overview and Resources
- Modifications and Terminations
- Modification and Termination Examples
- Multiple Elements
- Multiple Elements Example
- Lessor Accounting
- Sales-Type Lease Example
- Operating Leases
- Sale and Leaseback
- Sale and Leaseback Examples
- Module 6 Introduction
- Module 6 Overview and Resources
- Introduction to Deferred Taxes
- Temporary Differences
- Carrybacks and Carryforwards
- Intraperiod Tax Allocation
- Tax Rates
- Example
- Module 7 Introduction
- Module 7 Overview and Resources
- An Introduction to Uncertain Tax Positions
- Uncertain Tax Positions Step One: Recognition
- Example Unit of Account
- Uncertain Tax Positions Step Two: Measurement
- Uncertain Tax Positions Example
- Module 8 Overview and Resources
- Review: Current Liabilities and Contingencies
- Review: Long-Term Debt Part 1
- Review: Long-Term Debt Part 2
- Review: Lease Accounting
- Review: Lease Accounting Part 2
- Review: Deferred Taxes
- Review: Uncertain Tax Positions
- Course Wrap-Up
- Congratulations!
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