Description
Accounting Principles, Part 3 (6th Canadian Edition) by Jerry J. Weygandt EBOOK PDF Instant Download
Table of Contents
Title page
Copyright page
Brief Contents
Contents
Chapter 11 Financial Reporting Concepts
High Standards for Canadian Accounting Standards
The Conceptual Framework of Accounting
The Objective of Financial Reporting, Underlying Assumption, and Constraint
The Objective of Financial Reporting
Underlying Assumption
Cost Constraint
Elements of Financial Statements
Qualitative Characteristics of Useful Financial Information
Fundamental Characteristics
Enhancing Qualitative Characteristics
Application of the Qualitative Characteristics
Differences in Qualitative Characteristics Under IFRS and ASPE
Full Disclosure
Recognition and Measurement Criteria
Revenue Recognition Criteria
Expense Recognition Criteria
Measurement of Elements
Violation of Recognition and Measurement Concepts: Errors and Intentional Misstatements
Summary of Conceptual Framework
Comparing IFRS and ASPE
Chapter 12 Accounting for Partnerships
Joining Forces for Success
Partnership Form of Organization
Characteristics of Partnerships
Advantages and Disadvantages of Partnerships
Partnership Agreement
Basic Partnership Accounting
Forming a Partnership
Dividing Partnership Profit or Loss
Partnership Financial Statements
Admission and Withdrawal of Partners
Admission of a Partner
Withdrawal of a Partner
Liquidation of a Partnership
No Capital Deficiency
Capital Deficiency
Comparing IFRS and ASPE
Chapter 13 Introduction to Corporations
When Incorporating Makes Good Business Sense
The Corporate Form of Organization
Characteristics of a Corporation
Operating a Corporation
Share Capital
Share Issue Considerations
Common Shares
Preferred Shares
Retained Earnings
Corporate Income Statements
Cash Dividends
Reporting Retained Earnings
Statement Presentation and Analysis
Presentation of Shareholders’ Equity
Analysis
Comparing IFRS and ASPE
Chapter 14 Corporations: Additional Topics and IFRS
Brewing shareholder return
Additional Share Transactions
Stock Dividends and Stock Splits
Reacquisition of Shares
Comprehensive Income
Continuing and Discontinued Operations
Other Comprehensive Income
Accounting Changes
Changes in Accounting Policies
Changes in Accounting Estimates
Correction of Prior Period Errors
Reporting Changes in Shareholders’ Equity
Summary of Shareholders’ Equity Transactions
Statement of Changes in Shareholders’ Equity
Analyzing Shareholders’ Equity
Earnings Performance
Dividends Record
Comparing IFRS and ASPE
Chapter 15 Non-Current Liabilities
Debt Issue Injects Power into Electric Company
Non-Current Liabilities
Bonds Payable
Bond Basics
Accounting for Bond Issues
Accounting for Bond Retirements
Instalment Notes Payable
Fixed Principal Payments
Blended Payments
Current and Non-Current Portions
Lease Liabilities
Finance Leases
Operating Leases
Statement Presentation and Analysis
Presentation
Analysis
Comparing IFRS and ASPE
Chapter 16 Investments
Managing Money for Clients and the Company
Classifying Investments
Non-strategic Investments
Strategic Investments
Accounting for Debt Investments Reported at Amortized Cost
Money-Market Instruments
Bonds
Accounting for Trading Investments
Equity Investments-Common Shares
Debt Investments-Bonds
Accounting for Strategic Investments
Fair Value
Equity Method
Cost Method
Reporting of Investments
Balance Sheet
Income Statement and Statement of Comprehensive Income
Comparing IFRS and ASPE
Chapter 17 The Cash Flow Statement
Cash Management Keeps Clearwater Sailing
Reporting of Cash Flows
Purpose of the Cash Flow Statement
Content of the Cash Flow Statement
Preparation of the Cash Flow Statement
Step 1: Operating Activities
Step 2: Investing Activities
Step 3: Financing Activities
Step 4: The Cash Flow Statement
Using the Information in the Financial Statements
Free Cash Flow
Comparing IFRS and ASPE
Chapter 18 Financial Statement Analysis
Presenting the Whole Picture
Basics of Financial Statement Analysis
Comparative Analysis
Tools of Analysis
Horizontal Analysis
Balance Sheet
Income Statement
Vertical Analysis
Balance Sheet
Income Statement
Ratio Analysis
Liquidity Ratios
Solvency Ratios
Profitability Ratios
Limitations of Financial Statement Analysis
Alternative Accounting Policies
Comprehensive Income
Quality of Information
Economic Factors
Comparing IFRS and ASPE
Appendix A: Specimen Financial Statements
Appendix PV: Present Value Concepts
Company Index
Subject Index
