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BU397 (49)

Textbook Notes for BU397 at Wilfrid Laurier University

Intermediate Accounting II

Exam Study Guides for BU397

Covers all exam topics.

BU397 Chapter Notes - Chapter 19: Pension, Expected Return, Income Statement
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Chapter 19: Pensions and Employee Benefits Benefits Paid to Retirees Pension benefits are paid to retirees (former employees) Like all liabilities, the amount owing is decreased as these payments are made Past Service Cost...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 16: Valuation Of Options, Market Price
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Appendix 16A: Stock Compensation Plans Compensation Expense Two common plans with unique accounting issues 1. Stock appreciation rights plans Affords the right to receive compensation equal to share appreciation 2. Perform...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 20: Finance Lease, Operating Lease, Leaseback
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Appendix 20A Other Lease Issues SaleLeaseback Transaction in which the property owner (sellerlessee) sells the property to another party (purchaserlessor) and immediately leases it back from the new owner Example: company ...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 13: Contingent Liability, Financial Statement
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Chapter 13: NonFinancial and Financial Liabilities Appendix Contingencies and Uncertain Commitments IFRS: Under IFRS, estimated losses from loss contingencies are accrued as liabilities (called provisions) if: The occurren...

Business
BU397
Allan Foerster
BU397 Chapter 20: Chapter 20 Leases
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Chapter 20 Leases Discount Rate Rate implicit in the lease: rate that makes PV of MLP + PV of residual values = FV of leased asset Incremental borrowing rate: the rate the lessee would have incurred if they had borrowed th...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 15: Treasury Stock, Retained Earnings, Comprehensive Income
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Appendix 15B: Financial Reorganization Contributed Surplus Contributed Surplus transactions Par value share issue andor retirement Treasury share transactions Liquidating dividends Financial reorganization Stock options an...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 18: Taxation In Canada, Disclose, Pys
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find more resources at oneclass.com Chapter 18: Income Taxes Income Taxes From a Business Perspective -Company considers tax rates on profits when deciding where to set up operations...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 14: Securitization, Fair Value, Effective Interest Rate
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find more resources at oneclass.com Chapter 14: Long-Term Financial Liabilities Understanding Debt Instruments -Long-Term Debt: Obligations that aren’t payable within a year or the operating cycl...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 13: Reinsurance, Contingent Liability, Expected Shortfall
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find more resources at oneclass.com Chapter 13: Non-Financial and Current Liabilities Understanding Non-Financial and Current Liabilities -Warranty is liability since company has obligation to r...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 20: Amortization Schedule, Book Value, Leaseback
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find more resources at oneclass.com Leases Importance of Leasing - Cost-effective way of financing property and equipment - Especially true for items that become obsolete quickly - Leases...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 17: Cash Flow, Treasury Stock, Common Stock
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find more resources at oneclass.com EPS Objective of EPS - Tells common shareholders how much available income is associated with shares they own - Provides insight to common shareholders ...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 21: Pys, Retained Earnings, Financial Statement
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find more resources at oneclass.com Accounting Changes Types of Accounting Changes - Change in Accounting Policy o Change in the choice of specific principles, rules, and practices ...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 13: Financial Statement
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find more resources at oneclass.com Chapter 13: Liabilities -Non-financial vs. financial liability - A financial liability is any liability that is a contractual obligation o To deliver cash o...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 18: Debits And Credits, Deferred Tax, Deferred Income
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find more resources at oneclass.com Tax (Chapter 18) Fundamentals - Adjustments usually need to be made to the income reported on the FS when determining the income that is taxable under tax legis...

Business
BU397
Allan Foerster
BU397 Chapter Notes - Chapter 15: Income Statement, Retained Earnings, Share Capital
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find more resources at oneclass.com Capital and Equity (Chapter 15) Capital - Legal capital (Stated Capital) o The full price received for shares issued  Previously, par...

Business
BU397
Allan Foerster

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