Contemporary Accounting การบัญชีร่วมสมัย. Income Determination and Presentation Accounting rule-making Role of Government in Setting Accounting Standards.

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Presentation transcript:

Contemporary Accounting การบัญชีร่วมสมัย

Income Determination and Presentation Accounting rule-making Role of Government in Setting Accounting Standards Accounting History Notes Meaning of GAAP Accounting Theory vs. Accounting Practice International accounting

Income Determination and Presentation Income-General Concepts Discontinued Operations Combined statement of Income and Retained Earnings Changes in Accounting Reporting the results of operations:Earnings per share Prior Period Adjustments Financial reporting and changing prices

Balance Sheet Issues Balance sheet content Accounting for Plant Assets Assets - Concepts and Definitions Intangible Assets Current assets and current liabilities Research and Development Costs Reclassification of Short-term Obligations expected to be refinanced Accounting for Lease

Balance Sheet Issues Trade receivables-brief review Accounting for Income Taxes Interest on Receivables and Payables- APB No. 21 Accounting for Pension Costs Inventories Accounting for Debt Accounting for Investments in Common Stock Overview pronouncements Accounting for Marketable Securities-- FAS No. 115

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