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コース:Accounting Analysis II: Accounting for Liabilities and Equity戻るには、
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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