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コース：Accounting Analysis II: Accounting for Liabilities and Equity戻るには、こちら をクリックしてください。
- Introduction to Pensions
- Main Elements in Accounting for Pensions
- Example: Main Elements in Accounting for Pensions
- Pensions Assets and Liabilities
- Example: Pensions Assets and Liabilities
- First Round in Constructing the Pension Puzzle
- Example: First Round in Constructing the Pension Puzzle
- AOCI/PSC and its Amortization
- Example: AOCI/PSC and its Amortization
- AOCI/Gain or Loss and its Amortization
- Example: AOCI/Gain or Loss and its Amortization
- Completing the Pension Puzzle
- The Pension Spreadsheet
- Introduction to Equity
- Contributed Equity: Issue of Stock
- Contributed Equity: Issue of Stock Example
- Contributed Equity: Repurchase of Stock
- Example: Contributed Equity: Repurchase of Stock
- Earned Equity: Cash versus Property Dividends
- Earned Equity: Cash versus Property Dividends Example
- Earned Equity: Stock Dividend versus Stock Split
- Earned Equity: Stock Dividend versus Stock Split Example
- Introduction to Employees' Share-based Compensation Plans
- Restricted Share Awards/Units
- Restricted Share Awards/Units Example
- Stock Options
- Example: Stock Options
- Graded Vesting and Forfeitures of Options
- Graded Vesting and Forfeitures of Options Example
- Stock Appreciation Rights
- Basic Earnings Per Share
- Basic Earnings Per Share Example
- Diluted EPS: Treasury Stock Method
- Diluted EPS: Treasury Stock Method Example
- Diluted EPS: If-Converted Method
- Diluted EPS: If-Converted Method Example
- Antidilutive Securities and EPS Calculations
- Antidilutive Securities and EPS Calculations Example
- Financial Statements Presentation and Note Disclosures
- Introduction to Accounting Changes and Error Corrections
- Changes in Accounting Principles
- Changes in Accounting Principles Example
- Changes in Accounting Estimates
- Changes in Accounting Estimates Example
- Error Correction
- Error Correction Example
- Inventory Misstatements
- Inventory Misstatements Example
- Introduction to Cash Flow Statement Analysis
- Direct Method: Converting Revenues into Inflows
- Converting Expenses into Outflows
- Converting Expenses into Outflows
- Direct Method Example (Revenues to Inflows and Expenses to Outflows)
- Indirect Method: Operating Activities
- Indirect Method: Operating Activities Example
- Investing, Financing, and Non-cash Activities
- Investing, Financing, and Non-cash Activities