Post : user(ed07a733978c)

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Accounting Standards Codification

Topics
105-199
205-299
305-799
805-899
905-999
Nov 23, 2021, 3:30 AM   user(ed07a733978c)
有形固定資産の耐用年数や生産性を高める資本的支出( capital expenditure)は取得原価に加算される。特定の個別勘定は使わない。
Nov 22, 2021, 10:07 PM   user(ed07a733978c)
I資産の建設過程で発生する金利費用(interest)は資産計上し、取得原価(historical cost)に含める。特定の個別勘定は使わない。
Nov 22, 2021, 10:06 PM   user(ed07a733978c)
国や地方から将来の設備投資を目的に営利企業へ寄贈され有形固定資産(donated PP&E)の処理
Nov 22, 2021, 10:00 PM   user(ed07a733978c)
Software development for sale or lease

Phase1
Research and development cost( expense)

Phase2
Computer software development cost
( capitalize)

Phase3
Inventory and cost of goods sold
Nov 21, 2021, 7:55 PM   user(ed07a733978c)
定額法(straight-line method)や級数法( sum-of-the-year method)は累計減価償却費(accumulated depreciation)を考慮しない
Nov 21, 2021, 2:41 AM   user(ed07a733978c)
Cost of goods sold = cost of goods available for sale - ending inventory
Nov 19, 2021, 8:57 PM   user(ed07a733978c)
GASBにおけるcash flow statements
1. Interest received and dividend
2. Taxes
3. Interest paid
4. 有形固定資産の取得・売却
Nov 19, 2021, 9:48 AM   user(ed07a733978c)
Current liability
Nov 19, 2021, 9:37 AM   user(ed07a733978c)
Bond Sinking Fund
Nov 19, 2021, 12:12 AM   user(ed07a733978c)
Gain in non monetary exchange
Nov 18, 2021, 9:17 PM   user(ed07a733978c)
短期借入金の借り換え(refinance )を行うための2つの条件は？
Nov 18, 2021, 8:35 PM   user(ed07a733978c)
Refinance of short term debt
Nov 18, 2021, 8:34 PM   user(ed07a733978c)
Cash
Cash equivalent
Neither cash nor cash equivalent
Nov 18, 2021, 7:30 PM   user(ed07a733978c)
Factor’s holdback
Nov 17, 2021, 9:50 PM   user(ed07a733978c)
Deposit in transit
Nov 17, 2021, 8:55 PM   user(ed07a733978c)
Paramount
Nov 17, 2021, 3:42 AM   user(ed07a733978c)
lottery
Nov 17, 2021, 3:34 AM   user(ed07a733978c)
公正価値の算定にあたって、取引コスト(transaction cost)については調整してはならない。
Nov 17, 2021, 2:03 AM   user(ed07a733978c)
Temporal method
Nov 16, 2021, 7:52 PM   user(ed07a733978c)

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